Filing status

qweryt · Post by **qweryt** » Mon Aug 01, 2011 8:43 pm

I'm a US citizen with a spouse who is non-resident alien. We live and work in Canada (we both have PR status). For the last several years I have been filing US taxes as MFJ. The first time we did that while in Canada, an election to treat my non-resident alien spouse as US resident for tax purposes (section 6013(g)) was made.

Here are my questions:
1. Can I file my US income tax return as MFS or am I required to continue filing as MFJ?
2. Does my spouse needs to file US tax return if I'm allowed to file as MFS?

Thanks.

nelsona · Post by **nelsona** » Tue Aug 02, 2011 7:43 pm

1. You can file MFS or MFJ any year you wish.

2. Not unless she has US income or meets US tax residency, which you said she does not.

qweryt · Post by **qweryt** » Wed Aug 03, 2011 1:23 am

So the election (section 6013(g)) doesn't apply in this case because of Canada-US tax treaty or something else?

Can I file as HOH since the IRS says "You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the yearâ€¦"?

Thanks for your help, nelsona.

nelsona · Post by **nelsona** » Wed Aug 03, 2011 7:06 am

You make the election year by year. Technically you don't have to make the election as a Cdn, but even if you did, it is still year by year.

You could be HoH only if you have children.

In any event, why bother; you aren;t taxable in US.

qweryt · Post by **qweryt** » Thu Aug 04, 2011 2:01 am

Thank you, Nelsona.