{"id":85,"date":"2022-01-20T07:05:00","date_gmt":"2022-01-20T07:05:00","guid":{"rendered":"http:\/\/www.irstaxapp.com\/?p=85"},"modified":"2022-01-22T07:46:52","modified_gmt":"2022-01-22T07:46:52","slug":"tax-effect-of-nonresident-alien-spouse-chosen-as-tax-resident-of-us-simplified","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/tax-effect-of-nonresident-alien-spouse-chosen-as-tax-resident-of-us-simplified\/","title":{"rendered":"What Happens When a Non-Resident Alien Spouse Opts as Tax Resident?"},"content":{"rendered":"\n
The first thing to note is that the spouse will be considered as tax resident all the tax years, for which you chose your nonresident alien spouse as a tax resident. That will make your spouse liable to file tax return for all the years he\/she is considered tax resident.<\/p>\n\n\n\n The second implication is that you or your spouse cannot claim under any tax treaty benefits that a non-resident alien claims .<\/p>\n\n\n\n The third notable implication is that the worldwide income of yours and your spouse will the worldwide income is taxable for US tax residents. Both of you will have to report worldwide income for the tax year.<\/p>\n\n\n\n The fourth consequence of chasing the status as tax resident is that you may NOT be able to use head of household filing status<\/a> .<\/p>\n\n\n\n Lastly, your spouse, who is treated as a tax resident, must have either an SSN or an individual taxpayer identification number (ITIN).<\/a><\/span><\/p>\n\n\n\n The choice of residency is generally made at the time of filing a joint tax return or even at the time of filing a joint amended return on Form 1040X. You need to attach a statement, signed by both spouses, to the joint return for the first tax year for which the choice applies. It must have the following:<\/p>\n\n\n\n
<\/a>The tax laws of the USA ( Internal Revenue Code ) allows a US citizen or a resident alien to treat his\/her spouse as a tax resident of the US<\/a>A. This option brings in some advantages as well as some taxing consequences for the husband and wife. So, one has to carefully understand the full implications of declaring non-resident alien as tax residents.\u00a0<\/p>\n\n\n\nWhat happens when you chose a nonresident alien spouse as a tax resident?<\/h2>\n\n\n\n
When & How To Opt for <\/strong>Tax Residency?<\/h2>\n\n\n\n