Taxes

[Cereza 1]

Hi guys. I got married in Nov. 2009. I thought that as long as I got married before the end of the year I would be able to claim my husband on my taxes for 2009. But now my accountant says I can't have my hubby as a dependent because he hasn't been a resident for 6 months. How did you all handle this? If I am going to tell my accountant he is wrong, I want to know what I am talking about. Thanks a bunch!

[F & J 21]

Hi guys. I got married in Nov. 2009. I thought that as long as I got married before the end of the year I would be able to claim my husband on my taxes for 2009. But now my accountant says I can't have my hubby as a dependent because he hasn't been a resident for 6 months. How did you all handle this? If I am going to tell my accountant he is wrong, I want to know what I am talking about. Thanks a bunch!

You can claim your spouse as an exemption on your tax return if he meets the Substantial Presence Test (he has to have been in the U.S. for at least 183 days) or the Green Card test (meaning he already has a green card).

If he doesn't meet either, you may still opt to have him treated as a resident for tax purposes.

You can read more about it at http://www.irs.gov/publications/p519/index.html

(Look under "Substantial Presence Test", "Green Card Test" and "Nonresident Spouse Treated as a Resident" - "How to Make the Choice"

My husband and I were able to file a joint return based on the Substantial Presence Test - I was in the U.S. for 187 days in 2009.

Hope that helps!

Edited April 1, 2010 by Fatima and Jim

[Brother Hesekiel 2,235]

Excellent response.

One addition: a spouse (husband or wife) can never be claimed as a dependent, as long as you are married. If you get a divorce, and pay alimony for your lazy-####, sitting-all-day-on-the-couch-Oprah-watching "ex," you can, however.

[Nich-Nick 3,353]

If you send the statement where you "elect" for him to be a resident alien for tax purposes (for all of 2009), then you can file jointly but also must report his foreign earned income. You also are eligible for the foreign income exclusion taken on the Form 2555EZ. It sounds bad, but the exclusion form is the key and it will probably work out to be the best tax scenario for you. It's like you report his income converted to US dollars, then they figure what the US taxes would be on his foreign part and subtract that much tax back out because of the Income Exclusion. You should come out better than your other filing option Married Filing Separately.

Maybe your tax guy will give you a big discount for teaching him something. Publication 519, page 10 starting in the middle column and going to the last column tells you exactly what to include in the statement you both will sign.

Form 2555EZ

Form 255EZ instructions

[Usui Takumi 1,562]

If you send the statement where you "elect" for him to be a resident alien for tax purposes (for all of 2009), then you can file jointly but also must report his foreign earned income. You also are eligible for the foreign income exclusion taken on the Form 2555EZ. It sounds bad, but the exclusion form is the key and it will probably work out to be the best tax scenario for you. It's like you report his income converted to US dollars, then they figure what the US taxes would be on his foreign part and subtract that much tax back out because of the Income Exclusion. You should come out better than your other filing option Married Filing Separately.

Maybe your tax guy will give you a big discount for teaching him something. Publication 519, page 10 starting in the middle column and going to the last column tells you exactly what to include in the statement you both will sign.

Form 2555EZ

Form 255EZ instructions

You'll find you'll probably get a fat refund especially if he isn't over the limits in income for the 2555.

[Cereza 1]

Thanks so much guys!