David Woods, EA, ChFC, CLU wrote:
- quote -

Such is not possible. If the person meets IRC 2(b), they do
NOT meet IRC 1(c) to be classified as "filing status:
single."

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David Woods, EA, ChFC, CLU wrote:
- quote -

NOT POSSIBLE. IRC 1(C): "Unmarried individuals (other than
surviving spouses and HEADS OF HOUSEHOLD). - There is hereby
imposed ...."

One is SINGLE (for a filing status) if and only if one is
not considered married AND one does not qualify as HoH or QW
(aka surviving spouse).

One cannot meet the criteria for BOTH single and HoH because
one criterion for single is NOT qualifying for HoH.

Moderator: Will the next person trim this big time.

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"D. Stussy" <kd6lvw[at]bde-arc.ampr.org> wrote:
- quote -

Where did I say any such thing? I thought the plain
language of what I said (which you conveniently snipped) was
more than enough. If a married person can be considered
head of household and file as such, that person can also
file single. Or do the words "such individual shall not be
considered as married" as written in the statute have some
deeper meaning you'd like to share?

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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"D. Stussy" <kd6lvw[at]bde-arc.ampr.org> wrote:
- quote -

Hell-O? If one meets the criteria for both single and head
of household, then yes it IS elective.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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David Woods, EA, ChFC, CLU wrote:
- quote -

But it does not mean "Filing status: Single." Any person
meeting those qualifications also happens to fall into the
Head-of-Household status. The only ELECTIVE choice of
filing status is MFJ vs. MFS. FS: single and FS: HoH (and
FS:QW) are not elective choices - if the conditions fit, the
status is mandatory.

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David Woods, EA, ChFC, CLU wrote:

- quote -

Are you certain that it's possible to meet the conditions of
Section 7703(b) and simultaneously violate some condition of
Section 2(b)?

Please construct an example that does so - as your proof.

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Moderator: This is getting to be too long of a thread.

"A.G. Kalman" <glendale202-mtm2[at]yahoo.com> wrote:
- quote -

I didn't say it made much sense. Only that it was possible
and allowable.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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"Bryan Kellar" <bryan[at]oregontaxhelp.com> wrote:
- quote -

No. Wrong. Incorrect. It doesn't "clarify" what it is
for, it says unmarried. PERIOD. Not unmarried so that one
might file as head of household. Not unmarried so that one
might file as single. Unmarried with no clarification,
qualification or other adjective.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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Bryan Kellar wrote:
- quote -

I have to disagree. Section 1(c) contains the tax on
unmarried individuals (single filing status) as defined in
Sec. 7703, the determination of marital status. Sec. 7703(b)
contains the definition that makes certain individuals
living apart unmarried.

It is sec. 2(c) that also points to 7703(b), not sec. 2(b)
the definition of HOH. A person who meets the definition
could file as single. As pointed out in my other post, why
someone would do this is beyond me as that person is by
definition HOH.

--
Alan
http://taxtopics.net

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"David Woods, EA, ChFC, CLU" <dwoods[at]woods-financial.com> wrote:

- quote -

No, not single, just unmarried. The original definition for
HoH talks about it being for an unmarried person with a
qualifying person. It then goes on to say that IF a person
is married but apart for the last six months, then they
would be considered unmarried for the definition of HoH (and
it goes on to restrict who can be a qualifying person in
that case). So, not unmarried meaning single, just
unmarried for purposes on an exception to the HoH rule.

Bryan
------------------------ Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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David Woods, EA, ChFC, CLU wrote:
- quote -

Yes, this is true. However, why anyone who meets the
definition in Sec. 7703(b) would file as single when they
could pay less tax by filing as HOH, is beyond me.

--
Alan
http://taxtopics.net

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David Woods, EA, ChFC, CLU wrote:
- quote -

Well, if the person meets these requirements, he/she is
actually a head of household. This does not require
taxpayer to be single. And, as you point out, there must be
a qualifying child. OP does not mention children and the
circumstances would indicate there are none. Thus, TP would
not qualify to file Single.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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"D. Stussy" <kd6lvw[at]bde-arc.ampr.org> wrote:
- quote -

No, it IS an option. The specific wording of that statute
says a married person living apart from their spouse for the
last six months and has a qualifying child shall be
considered unmarried. I read unmarried to mean single.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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David Woods, EA, ChFC, CLU wrote:
- quote -

Single isn't an option even with a qualifying child. I
think you're thinking of HoH.

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Rich Carreiro wrote:

- quote -

They can file MFJ if they both make the election to treat
her as a resident alien for the tax year. As a resident
alien she is subject to tax on her worldwide income. She
would be eligible for the foreign earned income exclusion.
She would need an ITIN for this.

- quote -

He can't file as single as he is married. He could file as
MFS and claim a personal exemption for his spouse as long as
she had no US source income. She would need an ITIN for
this.

--
Alan
http://taxtopics.net

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"Rich Carreiro" <rlcarr[at]animato.arlington.ma.us> wrote:

- quote -

Just for the record, since he is a green card holder, he
must file on a 1040, not a 1040NR. He will still need to
file a return on his worldwide income. So, just how close
to 330 days out of the country was he?

- quote -

He can file MFJ. However, if he does, he will have to
include the worldwide income of the spouse on the return.
This will be a case where you might want to try it both
ways. Depending on how much or how little she made, he may
actually be better off this way. Also, you can use the
foreign tax credit, if that applies. Otherwise he will be
MFS.

By the way, if they file together, this is an election that
requires an attached statement. See Chapter 1 of Pub. 519
"Nonresident spouse treated as resident".

- quote -

No, he's married, single is not an option, even when she is
a non-resident alien. He might be able to actually claim
her as a dependent, if they meet all 5 support tests. (Yes,
a spouse can be a dependent in this case.) However, since
she is in Europe, they would probably miss this one on the
Citizen or Resident Test. So I think the answer in this
case is MFS and not a dependent.

Bryan
------------------------ Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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"Rich Carreiro" <rlcarr[at]animato.arlington.ma.us> wrote:

- quote -

I don't know all the answers as foreign and immigration
issues I avoid as a policy, but if he is legally married,
single is not an option unless there is a qualifying child
living with him.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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Rich Carreiro wrote:

- quote -

He is married, so he must file either MFJ or MFS. If he
files MFJ, they must include all of the wife's income,
worldwide, in the return. They should attach a statement to
the return, signed by both of them, that they elect to have
her income taxed as though she were a US citizen or
resident. She also needs to apply for an ITIN from IRS;
this should be replaced with a SSN once she becomes
eligible.

- quote -

See above answer.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Servides for Espatriate Americans

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I told a co-worker I'd ask this here for him...

Facts:
* Co-worker is a green card holder. Has resided
in the USA for the past few years, but has been
out of the country for the past 10 months, returning
last week.
* Co-worker was married outside the USA in May 2004.
* Co-worker's spouse has been living and continues to
live outside the USA (in Europe) since the marriage
as she waits for US immigration to process her
application to enter the country.
* Co-worker is providing > 50% of his spouse's support.

Questions:
* Can co-worker file MFJ? If not, is he required
to file MFS or can he file Single?
* If he can file Single, can he claim an exemption
for his wife in any legal way?

Thanks!

--
Rich Carreiro rlcarr[at]animato.arlington.ma.us

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