Just wondering if any other expat US citizen over 65 living in Canada that file MFS with NRA spouse, that is also over 65, deal with their standard deduction. Do you check both boxes if your spouse has no U.S.income? In the past when I was the only one over 65 I just checked one box. Now that we're both over 65 it seemed I should check the second box too.
The 2025 1040-SR form with the deduction amounts says MFS can take the second deduction for over-65 if spouse had "no income, isn't filing a return and can't be claimed on another person's return." Should I interpret that as no U.S. income and assume it applies to an NRA spouse too?
Could find nothing regarding this in any of the pubs, 54, 501, 519 addressing the specific situation where the over-65 U.S. person filer that has an over-65 NRA spouse with no U.S. income and is not filing a U.S. tax return can check the second deduction box for their spouse.
AI searches are contradictory. Some say yes and others say no. Or that the second senior deduction only applies to MFJ filers (clearly wrong) or only applies to those MFS filers where spouses are resident in U.S. (no publication references for this).
Maybe I'm overthinking this. If anyone else in this category or knows the answer, would appreciate any enlightenment!
Form 1040-SR Age/Blindness Deduction Box for MFS
Moderator: Mark T Serbinski CA CPA
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B Stephens
- Posts: 13
- Joined: Mon Mar 29, 2021 1:05 pm
Re: Form 1040-SR Age/Blindness Deduction Box for MFS
I agree that it is a little confusing.
But I would ask this: When you do your Cdn taxes, do you typically have "too much" US tax to be used on your Cdn return as a foreign tax credit (ie. you can't use all of it)?
If not, then there is little value in "overthinking this", looking for every possible way of reducing your US tax, since this will only require you to pay more tax in Canada. I would simply continue to file as you have been when your spouse was "young".
But I would ask this: When you do your Cdn taxes, do you typically have "too much" US tax to be used on your Cdn return as a foreign tax credit (ie. you can't use all of it)?
If not, then there is little value in "overthinking this", looking for every possible way of reducing your US tax, since this will only require you to pay more tax in Canada. I would simply continue to file as you have been when your spouse was "young".
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
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B Stephens
- Posts: 13
- Joined: Mon Mar 29, 2021 1:05 pm
Re: Form 1040-SR Age/Blindness Deduction Box for MFS
nelsona wrote:
> I agree that it is a little confusing.
>
> But I would ask this: When you do your Cdn taxes, do you typically have
> "too much" US tax to be used on your Cdn return as a foreign tax
> credit (ie. you can't use all of it)?
> If not, then there is little value in "overthinking this",
> looking for every possible way of reducing your US tax, since this will
> only require you to pay more tax in Canada. I would simply continue to file
> as you have been when your spouse was "young".
Thanks for your response nelsona. I think in the absence of clear, unambiguous instructions in regard to my question, I am going to take the deduction only for myself. And yes, reducing U.S. tax will always result in less of a U.S. tax credit on the Canadian return so, in purely transactional terms, it's a wash.
> I agree that it is a little confusing.
>
> But I would ask this: When you do your Cdn taxes, do you typically have
> "too much" US tax to be used on your Cdn return as a foreign tax
> credit (ie. you can't use all of it)?
> If not, then there is little value in "overthinking this",
> looking for every possible way of reducing your US tax, since this will
> only require you to pay more tax in Canada. I would simply continue to file
> as you have been when your spouse was "young".
Thanks for your response nelsona. I think in the absence of clear, unambiguous instructions in regard to my question, I am going to take the deduction only for myself. And yes, reducing U.S. tax will always result in less of a U.S. tax credit on the Canadian return so, in purely transactional terms, it's a wash.