Filed single on taxes, want to amend (split topic)

[Jilly30 16]

I did the stupid thing and filed single because that is what I was told to do. I want to amend, but I'm running into a huge confusion. My husband is a mariner (crew member on a passenger ship) and tax laws are slightly different for them. He is a citizen of India and I of the US. I want to amend the return to MFS, but when it asks did my husband have any income in 2012, I'm at a loss. Yes, he had income, yes it was from a US sourced company, but as per his contract, he was responsible for filing taxes on his pay upon returning to his home country as per his country's laws and regulations.

He never resided in the US as he was on a seamen's visa C1/D....does not permit any time on US land aside from work purposes or a few free hours.

He doesn't have a SSN/ITIN and doesn't receive W-2s. India does not tax mariners, so there is no proof of the income being taxed, because legally it doesn't have to be.

So do I say he had income and will the amendment ask me for proof of it? Or do I say no he had no income since he is a NRA and has no tax obligation to the US since he was following the instructions of his US contract by only reporting the income in his home country?

I understand US citizen's have to report income from wherever they are in the world, but he is an NRA with no US visa status currently...he is in the process of IR1/CR1.

We don't care about the refund...we just want to get this done as quickly and efficiently as possible. I know I shouldn't have filed single, but i followed the advice of a professional...you rarely expect that to get you in trouble. I'm trying to correct it, but I don't know how to look at his income because of the unique situation as a mariner. Even a CPA for mariners recently advised me to file as single. I'm so lost.

[Ryan H 3,895]

Post split from old thread.

[AKSinghSingh79 143]

Usually when your husband or wife resides abroad and they make under ~$10,000 USD, they are excluded from taxes due to the foreign income exclusion. However I do not know if this would apply to your situation as it seems that your husband was paid by a US employer?
Here is the link from the IRS regarding Foreign Income Exclusion http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Earned-Income-Exclusion
Read it over and see if it applies to your situation.

Since your husband does not have a SSN, he will need a Taxpayer Idenfication Number (TIN). More information can be found here http://www.irs.gov/Individuals/International-Taxpayers/Taxpayer-Identification-Numbers-(TIN)

Edited December 26, 2013 by AKSinghSingh79

[AKSinghSingh79 143]

I filed married jointly last year and it was very easy. I just estimated my husband's annual income earned in India and I was not asked to provide evidence. Since the income was far below $10,000, he was eligible for the Foreign Income Exclusion.

I completed it through TurboTax.

[AKSinghSingh79 143]

A small correction to my above post: It's an Individual Taxpayer Identification Number (ITIN).

[NikLR 13,234]

Or you can file the taxes MFS without his information and write NRA in the SSN spot, print them off and mail them. This cannot be done electronically but he doesn't need an SSN or ITIN so you can file MFS, only for MFJ.

BTW the IRS is even confused about this and told my husband last year to apply for an extension as I didn't have an SSN or ITIN but they told him to NOT file as single. I kept telling him over the phone how to do it but he ignored me as he didn't want to print it out and mail it off (the man HATES sending mail... dunno why .)