Nonresident Spouse Treated as a Resident

 If one of the spouse is U.S. resident and other is not, then the spouse can choose to show the nonresident spouse as resident in his tax returns.

This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year. If you get married at the end of the year, you will submit the record for the whole year as married.

The federal income tax will consider you and your spouse as residents for all tax years that the choice is in effect.  You and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding federal income tax from your wages. However, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax.

The IRS states that each spouse must report his or her entire worldwide income on the joint income tax return. Neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.


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By |2016-06-25T01:14:54+00:00June 25th, 2016|Blog|0 Comments

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