Filing US taxes as a foreign national

Hello, a few tax q's please,

 My partner who is an EEA national, was living in the US on a work visa for part of last year and because so will be filling his taxes in the US for 2009(had done so for a few years prior also).  After the 2009 taxes however since we now live in the UK, will he be required to file any more? Not if he's not a green card holder correct? His visa is no longer valid in the US and we are unmarried partners (although the UK considers us family members).

Also when we do decide to get married, when I file for taxes in the coming years, will I need to include our joint checking/savings? property? Would I need to include his salary in my taxes?  Is it better for a US citizen to keep savings/income/property separate even in marriage?  We even have a joint savings/checking account in the UK right now but the money is clearly his as I'm not currently employed.  Even if we are unmarried would I need to declare joint accounts to the IRS?

Separately, I likely will never go over the threshold of income to have to pay additional taxes in the US but if I have to include his salary and stocks, savings etc, we'd absolutely be over it.  Basically I don't want him to have to pay additional taxes simply for being with an American who doesn't want to give up their citizenship.  I'd like to know what the deal is for filling in the US with a husband not connected to the US at all except through me and haven't really read any info on this on other threads yet.

Thanks to all for any guidance!

He will not need to file if he has no US income. You would only need to include his income if you file as married filing jointly; if you file as married filing separate his income is not included. Joint bank accounts do need to be declared on the TD F 90-22.1 FBAR form if the total balance of all foreign accounts on which you are named goes over $10,000 at any point during the year, but I'm not sure how it works for reporting the interest income. I'm sure guya or someone will be along shortly to give you the info on that.

We even have a joint savings/checking account in the UK right now but the money is clearly his as I'm not currently employed.  Even if we are unmarried would I need to declare joint accounts to the IRS?

If you had a joint savings/checking account in the UK during 2009, you have to declare it on Schedule B of your 1040 tax return, and declare 50% of any interest gained. As far as the IRS are concerned, it doesn't matter who put the money in. It would rule that you own at least 50% of it, if it's only the two of you that are the named owners. This would apply for all future years, including if you marry and file 'married filling separately'.

I would suggest that you wait until you've decided on marriage to tackle the 'separately Vs. jointly' question. It can be complex, but given your present circumstances, filling separately would more likely be the better option. I do think your wise to be planning your tax situation ahead though, perhaps with dual UK/US professional advise. Property issues do require professional advice.

As regards the perils of being associated with an American, the list is long and growing by the day. FBARs are a confused topic concerning partners/spouses (declare everything and try to get Alistair Darling to cosign). The strengthened 'Qualified Intermediary' legislation is in the shadows. And it works in the opposite direction concerning the WEP provisions of Social Security (I know, it's a long way off. But tomorrow does come.) which are (my opinion) unnecessarily punitive.

 

The informative replies are greatly appreciated, thanks!

Another question if anyone has a clue.. my partner and I moved to the UK in July of last year.  He is NOT a resident card holder in the US (he was there with a work visa) and now that he's left he has no ties to the US except for being with me (basically at this point can only go there as a visitor).  My question is when he's filing his 2009 tax return in the US is he to declare both US and UK income? I know US income is a for sure and after we left the US he never since that date earned any income from the US but started a new job in London toward the end of 2009 so made some money in the UK.  I would say no since he's never been a resident of the US but I know too that tax laws in the US can be rather loopy.

Apparently too, he paid less tax in the UK since the money he made for the month and a half of work before 2010 rolled around was less then the threshold for UK taxes... does anyone know if this effects his return in the US if he must declare UK income in his 2009 US taxes as well?

I know this question it not directly related to an american, but I figured someone on this site might have had a similar experience with their partner/spouse and have a clue.