I and my husband live in Canada. I am a US citizen, my husband is not. (He is not required to file with IRS.) I have only about $700 in interest income to report. I file as married filing separately.
I'm puzzled regarding what exemptions and tax credits I can claim. According to line 6a, I cannot claim an exemption for myself if someone can claim me as a dependant. What does that mean, given that my husband does not file with the IRS?
Also, can I claim the standard deduction of $5700 on line 40? The 1040 instructions say that I cannot claim the standard amount if:
"You, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2010 return"
What does that mean in my circumstance? My husband *could* claim me as a dependant, I suppose, if he were filing with IRS. But given that he does not, what, if anything, can I claim?
Thanks.
1040 Deductions for Dependant Spouse Living Outside US
Moderator: Mark T Serbinski CA CPA