1040 Deductions for Dependant Spouse Living Outside US

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

Moderator: Mark T Serbinski CA CPA

Post Reply
Ruth
Posts: 27
Joined: Sat Apr 01, 2006 4:12 pm

1040 Deductions for Dependant Spouse Living Outside US

Post by Ruth »

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.
JGCA
Posts: 754
Joined: Thu Nov 18, 2010 3:05 pm
Location: Montreal, QC Canada

Post by JGCA »

With $700 of interest you are not taxable, do not worry about teh someone can claim you as a dependent this does not apply to spouses you standard dedeuction as filing Married single will wipe out ant tax on $700 file the return and claim the standard deduction with no dependant as single.
JG
Post Reply