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filing a tax return for a Canadian spouse

caroljo
Level 5

My client married a Canadian citizen in 2022.  They want to file MFJ and I am not sure what I need to do to file their tax return.  

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1 Comment 1
sjrcpa
Level 15

MFJ means spouse is electing to pay US tax on their worldwide income.  See IRS Publication 54 page 7.

Spouse needs a SSN/ITIN.


Ex-AllStar