If he needs a US tax ID, see IRS news release 2003-140
explaining current procedures for applying for one.

http://www.irs.gov/newsroom/article/...112728,00.html

Barney Byrd

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Bill Lloyd wrote:

- quote -

Does her husband meet all 5 dependent tests? Particularly
the support test?

If he meets the support test, why not file jointly? In
either case, he will need a tax ID number from the IRS to be
included on her return.

Are there any children in the family? If so, she could file
as head of household, even though she lives with her spouse.
There is a special provision for non-resident alien spouses
for this purpose.

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Bill Lloyd wrote:

- quote -

She can take an exemption for her husband as long as he has
a US taxpayer ID. Interest income is reported directly on
Line 8a if $1500 US or less. Use Schedule B if over $1500
US.

--
Alan
http://taxtopics.net

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Situation is taxpayer is a US citizen resident in Canada and
married to a Canadian citizen. She receives a distribution
from her deceased mothers IRA and is issued a 1099-R for her
US tax return. She is claiming married filing separately
status on her 1040. Can she also claim an exemption for her
spouse who is Canadian and living in Canada. Her husband
has no US income but has some Canadian income that he he is
reporting on his Canadian return. My question is whether
she can claim him as an exemption or is the fact that he has
some canadian income prohibit her from claiming an
additional spousal exemption.

She also has some interest income. Does she have to report
it on Schedule B or because it is Canadian based does she
just convert it to US dollars and report it on the
appropriate line of the 1040.

Thanks for any help offered.

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