Check out some similar questions!

michang01 · Mar 31, 2012, 11:24 PM

Hello,

I am a US citizen who married a European in June 2011. He did NOT live in the US during 2011. He ONLY worked in Europe during 2011, no income in the USA. He came back to visit me in USA for Christmas 2011 and decided to quit his job and stay permanently. We filed AOS of his ESTA Visa and are awating our interview with Immigration to receive his green card. They told us he should have green card in a few months. I only worked for 2 months in the USA during 2011. I received a 1099-MISC from my employer and I only made $1600.00 for the whole year. Also, my parents can claim me as "dependant relative" on their taxes since I lived with during 2011 and they supported me. I am 21 years old, but I didn't attend college so I am considered "dependant-relative" instead of "dependant-child". Turbo Tax says that I can claim my husband as an exemption because we meet all of the 3 criteria, but I read on the IRS website that my husband must have an ITIN or SS# to file if I want to claim him as an exemption. I would like to claim him as an exemption. We don't want to file for ITIN because it will interfere with us filing for his SS# in a couple months. Some tax experts say you can just file a paper return and write "NRA" on your 1040, instead of ITIN or SS#. But I read another tax expert say that you can NO LONGER do that, and you MUST have an ITIN or SS# if you want to claim an exepmtion for non-resident spouse. I'm stuck, I'm not sure which one is true, or how I should proceed?

1) SHould I just file for an extension of my Federal return and wait till my husband gets his SS#? Or, can I simply write "NRA" instead of a SS#/ITIN#. Would that be accepted by the IRS? Does anyone know what is correct for 2011? I know I only have 15 days before filing.
2) Is there a possibility that I don't have to file taxes due to my situation (I lived with parents, I can be claimed on their tax return, and I only made $1600.00)

THANK YOU SO MUCH!

michang01 · Apr 3, 2012, 12:35 PM

Hello,

I am a US citizen who married a European in June 2011. He did NOT live in the US during 2011. He ONLY worked in Europe during 2011, no income in the USA. He came back to visit me in USA for Christmas 2011 and decided to quit his job and stay permanently. We filed AOS of his ESTA Visa and are awating our interview with Immigration to receive his green card. They told us he should have green card in a few months. I only worked for 2 months in the USA during 2011. I received a 1099-MISC from my employer and I only made $1600.00 for the whole year. Also, my parents can claim me as "dependant relative" on their taxes since I lived with during 2011 and they supported me. I am 21 years old, but I didn't attend college so I am considered "dependant-relative" instead of "dependant-child". Turbo Tax says that I can claim my husband as an exemption because we meet all of the 3 criteria, but I read on the IRS website that my husband must have an ITIN or SS# to file if I want to claim him as an exemption. I would like to claim him as an exemption. We don't want to file for ITIN because it will interfere with us filing for his SS# in a couple months. Some tax experts say you can just file a paper return and write "NRA" on your 1040, instead of ITIN or SS#. But I read another tax expert say that you can NO LONGER do that, and you MUST have an ITIN or SS# if you want to claim an exepmtion for non-resident spouse. I'm stuck, I'm not sure which one is true, or how I should proceed?

1) SHould I just file for an extension of my Federal return and wait till my husband gets his SS#? Or, can I simply write "NRA" instead of a SS#/ITIN#. Would that be accepted by the IRS? Does anyone know what is correct for 2011? I know I only have 15 days before filing.
2) Is there a possibility that I don't have to file taxes due to my situation (I lived with parents, I can be claimed on their tax return, and I only made $1600.00)

THANK YOU FOR ANY HELP YOU CAN PROVIDE!

K

AtlantaTaxExpert · Apr 5, 2012, 05:13 PM

If you have earned $1,600 for 2011, you can claim his exemption by putting his name and NRA whete his SSN goes, let your parents claim your exemption, and mail the tax return (Form 1040 with Schedules C and SE).

You will enclose a check for aboUT $240 for the self-employment tax.

michang01 · Apr 5, 2012, 05:53 PM

Thank you so much for your help! :) When I ran everything through Turbo Tax, it assigned my income as "other" because its not a regular job, It showed me owing $0. Is that incorrect?
Thanks again!!

AtlantaTaxExpert · Apr 5, 2012, 06:37 PM

It is correct if the 1099 shows the $1,600 as "other income".

If it shows it as "non-employee compensation", thwn Schedule C should be used.

AtlantaTaxExpert · Apr 5, 2012, 07:18 PM

Redundant post; already answered.

michang01 · Apr 5, 2012, 07:25 PM

Thanks a million!! :)

onstrings · Apr 5, 2012, 08:21 PM

Dear ATE, I am filing NY state tax return using IT-203. I am a non-resident alien. My wife has no SSN and not working, can I file "married filling jointly" or must I file "married filing seperately"? Many thanks!!

AtlantaTaxExpert · Apr 7, 2012, 11:28 PM

In order to file jointly, you need to get an ITIN for your wife. If that is not possible, then file MARRIED FILING SEPARATELY, put your wife's name on the return, print "NRA" where her SSN would go, and then MAIL the return to the address in Albany, NY.

onstrings · Apr 8, 2012, 09:26 PM

Got it. Thank you so much!! = ）

AtlantaTaxExpert · Apr 9, 2012, 09:56 AM

Glad to help!

michang01 · Apr 10, 2012, 11:38 AM

Originally Posted by AtlantaTaxExpert

If you have earned $1,600 for 2011, you can claim his exemption by putting his name and NRA whete his SSN goes, let your parents claim your exemption, and mail the tax return (Form 1040 with Schedules C and SE).

You will enclose a check for aboUT $240 for the self-employment tax.

Hello again, I am the original poster of this thread (michang01)

I have 1 more question. I was told today by a tax attorney in Florida that I cannot file an exemption for my husband SINCE I can be claimed on someone else's tax return. She told me it wasn't legal. However, turbo tax is telling me I can do it. And I know that you advised me its okay. Perhaps this tax attorney doesn't know something?
Thanks,

AtlantaTaxExpert · Apr 11, 2012, 11:17 AM

In 2011, your husband was in EUROPE except for the Christmas holidays!

HOW can he possibly be claimed on someone else's tax return?? Not sure the tax attorney knew all the facts when she told you that, but it is wrong advice.