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Old 02-16-2008, 05:14 AM
D. Stussy
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Default Re: International Taxes Question

"omnibuswill" <omnibuswill[at]gmail.com> wrote in message
news:21702d10-1d8e-49aa-8307-53c5e49e7d1e[at]e25g2000prg.googlegroups.com...
- quote -

> towards the end of 2007, I married to a European citizen. i learned on
> the telephone today at the lovely IRS that we have a variety of "Tax
> options." my husband is currently awaiting his Green Card (aka does
> not yet have an official social security number.) I tried to file my
> 2007 taxes, but cannot because my spouse doesn't have a SSN. i was
> advised that i had the following options:


Please don't post the same question to multiple groups without cross-posting
(where permitted).

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 
Old 02-16-2008, 03:35 AM
Alan
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Posts: n/a
Default Re: International Taxes Question

omnibuswill wrote:
- quote -

> towards the end of 2007, I married to a European citizen. i learned on
> the telephone today at the lovely IRS that we have a variety of "Tax
> options." my husband is currently awaiting his Green Card (aka does
> not yet have an official social security number.) I tried to file my
> 2007 taxes, but cannot because my spouse doesn't have a SSN. i was
> advised that i had the following options:
> 1. file single for tax purposes

No. You are married as of 12/31/07.

- quote -

> 2. file separately and he can file as soon as he gets his SSN
Yes, but see my comments at the end.

- quote -

> 3. file jointly and consider him a dependent
A spouse is never a dependent. In addition, he needs a taxpayer
ID. In addition, if he does not meet the substantial presence
test to be a resident alien in 2007 you couldn't file a joint
return unless you both elected to treat him as a resident alien
for the whole year. This makes his 2007 worldwide income subject
to US tax.

- quote -

> 4. file jointly and consider him someone with "substantial presence"
> in the US

See 3. There is no such thing as "consider him someone with
substantial presence." He either passes the test or not.

- quote -

> 5. file jointly and file an extension until he gets his SSN and file
> then

See 3 and 4 and what do you intend to enter in Box 3 of the Form
4868 where it asks for his SSN?

- quote -

> the situation of 2007:
> my husband is self-employed in the UK.
> what are the ramifications of any of the above permutations?

See 3.

Lastly, if he was a nonresident alien of the US in 2007 and he
had no US source income, then you can file as married-separate
and claim a personal exemption for a spouse. He still needs a
taxpayer ID. You can file your tax return without having his
taxpayer ID and attach Form W-7 (request for ITIN) to your
return. You won't be able to file a state tax return until you
actually receive the ITIN.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
  #-1  
Old 02-16-2008, 01:31 AM
omnibuswill
Guest
 
Posts: n/a
Default International Taxes Question

towards the end of 2007, I married to a European citizen. i learned on
the telephone today at the lovely IRS that we have a variety of "Tax
options." my husband is currently awaiting his Green Card (aka does
not yet have an official social security number.) I tried to file my
2007 taxes, but cannot because my spouse doesn't have a SSN. i was
advised that i had the following options:

1. file single for tax purposes
2. file separately and he can file as soon as he gets his SSN
3. file jointly and consider him a dependent
4. file jointly and consider him someone with "substantial presence"
in the US
5. file jointly and file an extension until he gets his SSN and file
then

the situation of 2007:
my husband is self-employed in the UK.
what are the ramifications of any of the above permutations?

Thank you!

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >
 

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