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Posted by Alan on February 15, 2008, 11:35 pm
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omnibuswill wrote:
> 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.
> 2. file separately and he can file as soon as he gets his SSN
Yes, but see my comments at the end.
> 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.
> 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.
> 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?
>
> 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.
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