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Tim6129님이 2012-03-06 13:57:51.0에 쓰신글
>coffee님이 2012-03-05 20:36:15.0에 쓰신글
>>안녕하세요
>>
>>남편이 한국인(영주권포기)이고 현재 한국에서 거주하며 소득을 올리고, (남편이 미국 거주시에는 MFJ 로 세금보고했습니다.)
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>>wife와 아이들(16세미만 학생)은 미영주권자로써 미국에서 거주하고 있을 경우 세금보고의 대상자는 wife뿐입니까?
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>>만약 그렇다면 wife는 세금보고시 어떤 방법(MFJ, MFS, HH 등)으로 해야 하는지요?
>>wife는 미국에서 따로 소득이 없고 가족의 생활비는 남편이 한국에서 보내줍니다.
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>>그런데 wife가 소득이 없어도 세금보고를 해야 하는지요?
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>>감사합니다.
>
>
>>“남편이 한국인(영주권포기)이고 현재 한국에서 거주하며 소득을 올리고, (남편이 미국 거주시에는 MFJ 로 세금보고했습니다.) wife와 아이들(16세미만 학생)은 미영주권자로써 미국에서 거주하고 있을 경우 세금보고의 대상자는 wife뿐입니까? “---->I guess it depends on the situation; wife(according to a IRS provision,this is really illogical IRS provision) can ,even she is still married, file her US return as SINGLE, NOT as MFJ/MFS as long as her spouse(now he is a not a US resident) in Korea has no his world wide income or US source income. However, since he has his world wide income in Korea, wife in the US can never file her return as single; so, she can file her return as either MFJ/MFS( as long as she is still married). So, if filing jointly, it is important to also determine the amount of her own and her spouse's foreign income (I mean his income in Korea), as well as her own and her spouse's U.S. income (if any). If her  spouse in Korea doesn't have any U.S. income, he is not required to pay taxes to the IRS as he has only his income that he earns in Korea. In such case, the wife choose the marriage filing separately for her own tax return if she has  her US soirce or world wide income.I mean as a US person, a GC holder, she is subject to US taxes, fed and state taxes, on her world wide income(if she has) and her US source income(if she has).
>> “만약 그렇다면 wife는 세금보고시 어떤 방법(MFJ, MFS, HH 등)으로 해야 하는지요?  wife는 미국에서 따로 소득이 없고 가족의 생활비는 남편이 한국에서 보내줍니다”----->no HOH as long as she is STILL married. As described above; she can(may) file her return as MFJ or MFS.
>>“그런데 wife가 소득이 없어도 세금보고를 해야 하는지요?”---->It also depends on the situation; she , even though she actually doenst need to file her return, will need to file one in order to get her tax refund back(if she is subject to a tax refund, if NOT, no). Or as long as she is entitled to the Earned Income Tax Credit or  received Advance Earned Income Credit for this tax year, then regardless of her gross income, she must file here return. I guess the income given to her from her husband in Korea is her gift and is not subject to US taxes on  the gift. The donor, I mean her hubby in Korea, is generally responsible for paying the gift tax. Under special arrangements the done, the wife in US, may agree to pay the tax instead. However, as her hubby is NO LONGER a US resident, he is NOT subject to US gift tax.


" IRS provision (Nonresident 배우자가 소득이 없으면 Single로 세금 보고)이 설명되어 있는 source를 알려주실 수 있을까요? 감사합니다."---->This is an actual situation of an Irish guy who was a dual status alien.Quite frankly, he let me know the Provision.
publication 519: Sec. 2.(b)(2)(C): "a taxpayer shall be considered as NOT married at the close of his/her taxable year if at any time during the taxable year his/her spouse is a nonresident alien.---> As long as  she is still  married then she should not file as single. That is technically not correct.However, her hubby in Korea is now a nonUS person since he is NO LONGER a US permanent resident. I presumed that his US resident spouse , I mean the wife in US,could file as single for tax purposes and they would not be conisdered married for tax purposes by virtue of him being a non-resident alien for the first part of the year, I guess 2011, (in the absence of an election to the contrary).ANOTHER scenario is that the wife in US can file as single then amend her return later. I would call this the procrastinators choice although it's perfectly acceptable to do this. She can file her return as if she were single and file seperately for an ITIN(as I assume that her hubby in Korea wants to get his ITIN) . Once her spouse has his ITIN she can then file an amended return with the proper identification. “You are considered UNMARRIED for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. However, your spouse is not a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household. “
ALSO, the wife in US can even claim an exemption  for her hubby in korea not as a dependent(Spouses are not dependents of each other).
QUOTE,” Pub 519: You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U.S. tax purposes and was not the dependent of another taxpayer. You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States.”
Notwithstanding Sec. 151. (b): "an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer"
“ The spouse's exemption can be claimed - note that it is NOT as a dependent. To quote Pub 501:” "Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. This is true even if the other taxpayer does not actually claim your spouse as a dependent.
“This is also true if your spouse is a nonresident alien; in that case, your spouse must have no gross income for U.S. tax purposes."
Please visit the IRS website here: http://www.irs.gov/pub/irs-pdf/p519.pdf  Page 28