I was married this last year in the Philippines. My wife is filipino and we have a son whom I filed legal papers to make my own. They have never been here to the US and don't plan on coming here. I rent an apartment in the Philippines and have done so for over 2 years now. I have no residence in the US but do work here. I have only been home 2 times briefly in 2 years and we just got married in 2009.
Can I file Married?
The IRS form say that if my wife or son is not a US citizen then I understand it to mean I can not count them.
Is this correct?
Your marital status on the last day of the year determines your tax status for the entire year. You may not file a joint tax return with a nonresident alien unless she elects to be treated as a US resident for tax purposes. If you make this election, you must file a joint tax return and report worldwide income of each spouse.
If you do not make the election, you must use the married filing separate status for 2009. A taxpayer who is married at the end of the year may not use the single status.
If your wife has no income, you may want to consider an election to treat a nonresident spouse as a U.S resident for all of 2009.
Here is a link to the IRS page for US citizens and residents living abroad.
This response is not intended or written to be used, and it cannot be used by the recipient, for the purpose of avoiding federal tax penalties that may be imposed on any taxpayer. The contents of this communication should not be acted upon without specific professional guidance and bears no contractual obligation on the part of the sender or receiver .
answered 19 Apr '10, 22:55
You must file as married. This is not optional. It is illegal to file as single if you are not single.
The IRS says that you cannot claim them as dependents. This rule does not affect your claim for your spouse. Even if your spouse was a citizen, you still could not claim your spouse as a dependent. To qualify as your dependent, a person must not be married to you.
answered 26 Apr '10, 04:41
In order to claim the child it must live in the US, Mexico, or Canada. You cannot claim the child. You can get your wife an itin and file jointly and claim worldwide income. If you have only been home twice briefly in 2 years then you must have some type of home here.
answered 01 Jan '12, 16:38