Hello
Guest

Sponsored Links


Topic: Taxation of US Social Security and UK State Pension  (Read 23017 times)

0 Members and 2 Guests are viewing this topic.

  • *
  • Posts: 1289

  • Liked: 111
  • Joined: Jan 2010
Re: Taxation of US Social Security and UK State Pension
« Reply #15 on: February 03, 2012, 07:58:43 PM »
 :)

Here's one that many people have to think twice about:
If a UKC (NRA), living in the UK, is married to a USC, living in the UK, and the USC is receiving SS, the UKC can qualify for SS as well. If the USC files as MFS, can they claim their UKC spouse (now with a non-employment US SS number) as a dependent on 1040?


  • *
  • Posts: 1912

  • Liked: 57
  • Joined: Apr 2008
Re: Taxation of US Social Security and UK State Pension
« Reply #16 on: February 03, 2012, 08:49:14 PM »
:)

Here's one that many people have to think twice about:
If a UKC (NRA), living in the UK, is married to a USC, living in the UK, and the USC is receiving SS, the UKC can qualify for SS as well. If the USC files as MFS, can they claim their UKC spouse (now with a non-employment US SS number) as a dependent on 1040?

I haven't thought about the tax implications of marriage for while and given the complications that arise it seems like another argument in favour of not going down that path again. But enough philosophy.

I'd say you cannot claim a spouse as a dependent, but you can take an exemption if they have no US income and don't file US taxes.
« Last Edit: February 03, 2012, 08:53:27 PM by nun »


  • *
  • Posts: 1289

  • Liked: 111
  • Joined: Jan 2010
Re: Taxation of US Social Security and UK State Pension
« Reply #17 on: February 03, 2012, 09:49:18 PM »
..... but you can take an exemption if they have no US income and don't file US taxes.

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......." I was told the SS income is protected by the treaty and is not seen as taxable income in the US. You are good (and your philosophy is not bad either). Now, if I would only believe what I was told.


  • *
  • Posts: 1912

  • Liked: 57
  • Joined: Apr 2008
Re: Taxation of US Social Security and UK State Pension
« Reply #18 on: February 03, 2012, 09:57:06 PM »
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......." I was told the SS income is protected by the treaty and is not seen as taxable income in the US. You are good (and your philosophy is not bad either). Now, if I would only believe what I was told.

I was none committal on the critical point as to whether the NRA spouse's SS was US income, but I figured that the treaty says it's not taxable in the US so no US income and being able to take a spouse as an exemption in that case is described on p14 of the 1040 instructions for line 6b.


Sponsored Links





 

coloured_drab