Non Resident Spouse Treated as a Resident Statement - Non Resident Spouse Tax ID Number - FICA Taxes - F1 J1 H1B l1 TN visa taxes Green Card Fiance visa Citizen Taxes
United States Citizens, Resident Aliens marrying a Non Resident Spouse, should follow the non resident tax laws, to meet INS, IRS Compliance. Usually filing non resident taxes right, will establish 'good moral character' to INS USCIS for immigration purposes - Do it right at www.VisaTaxes.com
Foreign Nationals on H1B, L1, TN, J1 visa taxes can claim their Non Resident spouse on H4, L2, J2 visa taxes as a Resident if one of them is a Citizen, Green card holder or Resident at the end of the Tax Year. This is very common when one person in the family becomes a Resident from being a Non Resident by the end of the tax year, or remains as a Resident throughout the tax year.
For Non Resident Spouse Tax ID Number, ITIN, file Form W7, see the link below;
Form W7 Instructions - Non Resident Spouse Tax ID Number - ITIN
If the Non Resident Spouse is treated as a resident, then you have to file only Joint Tax return for the year for the year you make the election. For subsequent years you can choose to file Joint or Separate Tax Returns.
The Non Resident Spouse loses her FICA (Social Security and Medicare Tax) Exemption, if your non resident spouse was an international student F1, J1, Q, M visa or a teacher, trainee J1.When you do your joint tax filing, you have to pay federal, state, social security and medicare taxes for your joint income both for yourself and your non resident spouse.
You need to apply for ITIN - Tax ID Number for your non resident spouse in H4 L2 J2 by filing Form W7 before you can file the joint tax return.
By claim your Non Resident Spouse as a Dependent,you cannot claim the Tax Treaty benefits between United States and your foreign country.
Another important thing about being a Resident, is that you have to report your worldwide income on US Tax Return Form 1040.
John is a H1B holder since Jan 2009, Julie joins him in US as H4 dependent on Nov 2009. When they file the year end return, John and Julie have to report their worldwide income in Form 1040, while filing Joint Tax Return. Julie can file Form W7 to get her Tax ID Number ITIN before filing Joint Tax Return.
If a Non Resident Alien spouse is treated as a Resident, you have to submit a statement along with Form 1040.
Statement - Non Resident Alien Spouse Treated as Resident
A statement should be submitted along with the joint Form 1040, making the choice of treating the Non Resident Spouse as a Dependent.
1. Mention the Resident, Non Resident Names and mention which one of you is going to be treated as a Resident.
2. Mention your full name, Address, SSN or ITIN
3. Sign against your names, confirming the choice to treat the Non Resident as a Resident.
This statement needs to be filed along with your joint or amended tax return.
Statement - Suspending the Choice - Treating Non Resident Spouse as a Resident
If a Resident becomes a Non Resident, he can no longer claim the Non Resident spouse as a dependent.
John in H1B, decides to join school and become F1 visa holder. In this case his spouse Julie on H4, loses her tax residency, and both need to file Non Resident Tax Returns.
A statement has to be mailed with the IRS along with their Non Resident Form 1040NR return, stating that their resident status is suspended.
1. State your suspension of resident status
2. Mention both your name, address, ssn in the statement.
3. Sign and send the statement along with your Form 1040NR Non Resident Tax return.
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