IRS tax dependent vs canadian revenue

mattqc · Post by **mattqc** » Sun Aug 05, 2007 10:36 pm

Hi,

My soon-to-be wife will soon join me in the US (I am in the US on a TN visa, she is still in Canada).

We intend to have her be my dependent w.r.t tax, since she will not have a work visa (only a TD) and will be, well, dependent on my revenue (please let me know if this cannot be done)

Does the maximum limit of ~3K or so of revenue which is a criteria to be able to be tax dependent also applies to her current revenue in Canada *before* she moves to the US? She has a bit of revenue right now: should she stop getting it before she reaches the 3K limit?

Thanks!

-mathieu

nelsona · Post by **nelsona** » Wed Aug 08, 2007 3:04 pm

You can add your spouse as dependant if you file jointly. Filing jointly means reporting her world income for the year. You can then exclude any Cdn wages she may have had before moving to US. Not filing jointly will increase YOUR US taxrate, so you had best file jointly.

The $3K limit does not apply in this instance, since she is your spouse. It also does not matter when you marry, or when any income was earned. Theentire year will be considered as married.