[kart2005]

Greetings!!

I am a resident of Connecticut since 6 yrs and on a H-1B visa status right now. I got married to a student who was on F-1 status in the year 2004-2005. Because of medical reasons she went back to her home country maintaining her diligent paperwork supporting to maintain temporary absence F-1 status with her university. Later on we decided to get a divorce on mutual consent that we are getting in Feb of 2005. I had added her as my spouse in my 2004 tax return. After she went back to her home country she did not return back to US till date. But I had to maintain her expenses as spouse and listed her in my 2005 tax returns. Is there any problem for me for listing her in my tax returns as my spouse even though she is not in USA. Is her temporary absence on medical grounds with the university valid if she is on medical grounds? I request you to reply to me, since I don't want to face any problems during my green card process.

[AtlantaTaxExpert]

Kart 2005:

If the divorce was final before 31 December 2005, you cannot claim her as a spouse.

You may be able to claim her as a dependent on Form 1040, but I do not have enough information to determine if that can be done.