Us Tax Question Re. Thai Spouse

[stevehaigh]

hi

does anyone know if i can file my US taxes as married? i'm living in thailand full time, married last year in thailand. my wife does not have any kind of US SSN#.

thx steve

[Tywais]

She will need to obtain an ITIN (Individual taxpayer identification number)

http://www.irs.gov/publications/p54/ch01.html#d0e1336

[talatnat]

She will need to obtain an ITIN (Individual taxpayer identification number)

http://www.irs.gov/publications/p54/ch01.html#d0e1336

You would also have to attach the W-7 ITIN application as the first sheet of a, say, 2006 tax return and send it to:

I.R.S, Philadelphia Service Center, ITIN Unit, P.O. Box 447, Bensalem, PA 19020, USA

In addition, you would have to make the following statement on a separate sheet of paper (and attach it to the back of your 1040):

----------------------------------------------------------------------------------------------------------------

STATEMENT: NON-RESIDENT SPOUSE TO BE TREATED AS RESIDENT

As of December 31, 2006, one spouse is a U.S. citizen, and the other is a non-resident alien, and we choose to be treated as resident aliens for the entire year of 2006.

Name, address, SS# of US citizen, signature

Name, address, signature of non-resident alien

-----------------------------------------------------------------------------------------------------

I just did this year, and the statement and IRS address are from an IRS representative I talked to on the phone; just happened to have this handy when I came across your post. I also had to apply for an ITIN for my stepson, to claim him as a dependent.

Finally, you would need to have copies of the wife and dependents' Thai passports notarized at the US embassy for the ITIN application itself.

Goodluck (and doublecheck all this on the above IRS site...).

Edited March 18, 2007 by talatnat

[lopburi3]

Passports are not a requirement (but make it easier as only one item required) - there is a list of other suitable documentation that can be presented on the back for the application form in the event she has none.

Later years you just fill out tax as normal and enter the ITIN so you can do on-line if you like.

[PeaceBlondie]

hi

does anyone know if i can file my US taxes as married? i'm living in thailand full time, married last year in thailand. my wife does not have any kind of US SSN#.

thx steve

Steve, just because you are married, that does not require you to file your returns as Married Filing JOINTLY. You can also file as Married Filing Separately. Very complex, but that is your option.

[stevehaigh]

thanks for all the great info. i'm asking because if i file married filing jointly and since my wife has no income, i expect to get an extra $3300 deduction. however, i file a 2555 foreign earned income form which reduced my tax on worldwide income because i am non resident in the US. if i declare this

"

STATEMENT: NON-RESIDENT SPOUSE TO BE TREATED AS RESIDENT

As of December 31, 2006, one spouse is a U.S. citizen, and the other is a non-resident alien, and we choose to be treated as resident aliens for the entire year of 2006.

"

i wonder if i can still claim exclusing of my non US income from US taxes?

steve

She will need to obtain an ITIN (Individual taxpayer identification number)

http://www.irs.gov/publications/p54/ch01.html#d0e1336

You would also have to attach the W-7 ITIN application as the first sheet of a, say, 2006 tax return and send it to:

I.R.S, Philadelphia Service Center, ITIN Unit, P.O. Box 447, Bensalem, PA 19020, USA

In addition, you would have to make the following statement on a separate sheet of paper (and attach it to the back of your 1040):

----------------------------------------------------------------------------------------------------------------

STATEMENT: NON-RESIDENT SPOUSE TO BE TREATED AS RESIDENT

As of December 31, 2006, one spouse is a U.S. citizen, and the other is a non-resident alien, and we choose to be treated as resident aliens for the entire year of 2006.

Name, address, SS# of US citizen, signature

Name, address, signature of non-resident alien

-----------------------------------------------------------------------------------------------------

I just did this year, and the statement and IRS address are from an IRS representative I talked to on the phone; just happened to have this handy when I came across your post. I also had to apply for an ITIN for my stepson, to claim him as a dependent.

Finally, you would need to have copies of the wife and dependents' Thai passports notarized at the US embassy for the ITIN application itself.

Goodluck (and doublecheck all this on the above IRS site...).

[autonomous_unit]

Resident alien basically means "green card holder" rather than where you are living, so it does not contradict the foreign earned income exclusion requirements at all. You would file form 2555 for her as well, unless that is optional since she has no income of her own (I do not know this detail). We elected to treat my wife as a resident alien and we file separate form 2555 copies for each of us (different travel dates and incomes, etc.).

[lanny]

If you elect to treat your Thai wife as a resident so you can file jointly, your eligibility for the foreign exclusion does not change. If she has earned income, you cannot include her income on your Form 2555; she must file her own. Likewise, filing jointly does not increase the amount of exclusion you may claim on your income. The maximum exclusion for 2006 is $82,400 PER TAXPAYER!

For examle, if you earn $90,000 and your wife earns $20,000, you can claim up to $102,400 exclusion on the return. Since each of you must file your own Form 2555, you get the maximum $82,400 and she gets $20.000.

Filing as married separate may be preferable if the alien spouse has significant income from non-excludable sources -- such as dividends and interest or rental income.

You can revoke the election to be treated as a resident ONCE. After that, you must ask IRS for permission to make the election again.