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Topic: Married Filing Separate... would I claim my spouse as an exemption  (Read 1119 times)

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  • If only the Chunnel went to Norfolk...
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I'm US and my soon-to-be husband is UK.  I've been working in the US and have had money withheld based on being married filing joint for 2004 taxes.  However, it did not occur to me that him not being a US citizen would change things.  It seems pretty clear that we should keep our finances separate until we have a better understanding of all the legalities (or can hire someone to advise us), but I need to figure out what to do for 2004 taxes.

1.  If I file married separate, do I still claim him as an exemption? 
2.  If I do, will he have to pay taxes on his UK income?

We still haven't decided which country we'll settle in.  But I don't think that matters for tax purposes for 2004, since all his income is UK and all mine will be US.  However, 2005 taxes will be fun...  ::)
Shell (US) and SteveB (UK)


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  • If only the Chunnel went to Norfolk...
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Re: Married Filing Separate... would I claim my spouse as an exemption
« Reply #1 on: October 20, 2004, 01:54:53 PM »
I found the answer here:

http://www.irs.gov/publications/p54/ch05.html#d0e6137

Quote
Exemptions

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.

You can also claim exemptions for dependents who qualify under all the dependency tests. The dependent must be a U.S. citizen or national or a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins.
Social security number.   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. To get a social security number for a dependent, apply at a Social Security office or U.S. consulate. You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS–5.

  You do not need an SSN for a child who was born in 2003 and died in 2003. Attach a copy of the child's birth certificate to your tax return. Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A.

  If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. To apply for an ITIN, file Form W–7 with the IRS. It usually takes 30 days to get an ITIN. Enter your dependent's ITIN wherever an SSN is requested on your tax return.
Shell (US) and SteveB (UK)


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