allaich
Level 1

US citizen living in China whole year of 2018 with Non US citizen husband. Husband does not has SSN. They has a child under age 24 who is US citizen and a full time student of NYU. What is this lady's file status? 

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sjrcpa
Level 15

Married Filing Separate. She can file MFJ but spouse has to consent and the election means spouse's worldwide income is subject to US tax.


Ex-AllStar

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itonewbie
Level 15

First, I presume the spouse whom you mentioned is a "non-US citizen" is actually a nonresident alien (i.e. also not a green card holder).  I also assume that there is no §6013(g) election in effect.  If your client intends to elect joint filing, you should assess not only the immediate year's tax impact but also review with them the downstream implications.

In addition to Susan's suggestion, it is possible that your client might be able to file HoH based on §2(b)(2)(B) but the child in college must be a qualifying child who is only away temporarily (intending to return except for the time attending college) and she must have paid more than half the cost of keeping up the home.

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Still an AllStar

Does anyone know?

 Is there a box can check for the 6013(g) election for NRA spouse, 

a statement will be automatically generated?

I personally use ATX, very convenient, but working for a company using Pro Series, 

Struggling 

 

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