how to report tax in U.S. for a Canadian spouse living in U.S.

[okinawafl]

I have some questions about tax reporting in U.S. due to I got a common-law partne

I have a common-law partner from mid of last year. My partner is Canadian resident with studying visa F1 in U.S. from Jan 2023. We plan to get marry this year once she graduates.

May I know for 2023 tax year:
1. I am a non-resident of Canada from 2021 and work in U.S. with my TN visa. She is Canadian (still has may tires in Canada and now stay in U.S. under F1 visa), would our common-law relationship makes me become a resident of Canada and need to file T1.

2. We will go to Canada once or twice a year to visit families together from U.S. (stay no more than 2 weeks each time) -- would this also make me became Canada resident for tax purposes as well ?

3. I paid tuition for her approx us$12,000, would there be any tax deduction or tax credit I should claim in 1040 and the state tax return?

Thanks.

[nelsona]

1. No. you are not considered Cdn resident.
2. No.
3. Before answering that, how will you be filing in US, considering that she is not resident of US by virtue of her F1 status?

[okinawafl]

Thanks Nelsona for 1 & 2.
3. I filed 1040 for 2022 as single. Am i considered as single in 2023 for tax purpose (I searched IRS website, they looks like not reconize common law). for my partner, I think she only needs to file 8843 if she doesn't have U.S. income. May I know if I understand correctly.

[nelsona]

Your status depends on the jurisdiction (a( that you became common law couple and (b) what state you are living in now. It is NOT true that IRS doesn't recognize common law marriage. IF either (a) or (b) recognize common law, so does IRS.


https://www.irs.gov/pub/irs-drop/rr-13-17.pdf

As to how she would file if she is NOT considered your spouse, she would file a 8843 and 1040NR (to report any US income), or simply 8843 if no US income.

[nelsona]

If she is your spouse, then you can file jointly, as that would no doubt be best tax-wise. You would need to come up with a good reason for her not to file in US.

[okinawafl]

Thanks nelsona.
I live in New York. i just check internet, it said "New York recognizes domestic partnerships. Domestic partnerships are legal relationships between two individuals who live together and share a close and committed relationship but are not married." - so now is even more confused. Am I still has option to file join 1040 return as married? as we only registered as domestic partner (which I thought it is common law in Canada's terms).

[nelsona]

Yes. You can file either married filing jointly, or married filing separately. You cannot file as single.

[okinawafl]

Thanks nelsona.
but for my partner, since she is still canada resident, when she file 2023 T1, if you put common law, is it means that I need to report my income to her tax return but I still don't need to file T1 and also remain as non-resident of Canada?

[nelsona]

No, This does not make you tax resident of canada. She would only report your income on Page 1 (as if you were reporting, to determine her benefits but you do not need to file or pay taxes

[okinawafl]

thanks again for all of your help nelsona