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Topic: Slowly going through form 1040  (Read 494 times)

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Slowly going through form 1040
« on: May 15, 2010, 10:43:29 PM »
I've just barely gotten a start at my first year doing taxes married with an NRA husband while living abroad.  I got to the Exemptions Section on the 1040, and am wondering if I can tick box 6b? Instructions on page 16 say...

Line 6b
Spouse
Check the box on line 6b if either of the following applies.
1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependant on another person's return.
2. You were married at the end of 2009, your filing status is married filing separately or head of household, and both of the following apply.
  a. Your spouse had no income and is not filing a return.
  b. Your spouse cannot be claimed as a dependant on another person's return.

I believe the above in bold to be true.  As my spouse has not earned in the USA, I think 2a applies, and no other person would be able to claim him as a dependant, 2b.

I'm not sure I even made the $3,650 you get back (if paid in the first place?) per dependant while working in the USA, and I worked here in the UK on a salary of 13,500ish for less than six months.  I don't thnk I owe anything on my foreign earnings...   any advice?

Also, since no one else can claim me as a dependant, (assuming my parents whom I lived with for the first few months of 2009 haven't) should I tick 6a?

Thanks for the help!


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Re: Slowly going through form 1040
« Reply #1 on: May 15, 2010, 11:26:04 PM »
Another thing concerning 1040's question 8a, or Schedule B.

Instructions for schedule B say you need to fill out this form if you had a foreign account... So you go to the instructions for section 3 concerning question 7a... point 2 says check yes if at any time during 2009 you had authority over a financial account.  But then you read on and you are exempt if the combined value of the accounts was less than $10,000.  Does that mean if the account was over the value of $10,000 at any point during the year?  Or is some how more of a grand total?

If the balance of my foreign account never went above $10,000 and I have NO other foreign accounts can I just skip this question 8a on the 1040?

Thanks again, I'm sure I'll be back with more as I keep going.


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Re: Slowly going through form 1040
« Reply #2 on: May 16, 2010, 04:38:33 PM »
Line 6b:
From IRS Publication 54, page 30:
"You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U.S. tax purposes and is not the dependent of another U.S. taxpayer."

But to qualify, your spouse needs to have a US ITIN, or a US Social Security Number.

http://www.irs.gov/pub/irs-pdf/p54.pdf

Line 6a:
If your parents DO NOT claim you as a dependent for 2009 taxes, you tick 6a. If they do,...you can't tick 6a.

Schedule B:
See reply #42 (page 3) on this link:

http://talk.uk-yankee.com/index.php?topic=62135.30
« Last Edit: May 16, 2010, 04:58:10 PM by theOAP »


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