Filing Dual Ststus
 

Hi there,

I am trying to do my taxes and my husband and I from reading up on the subject have decided to file separately. I am filing dual status as a resident alien. So I believe I need to fill in form 1040 with dual status return at the top and form 1040nz with with dual status statement. So I am attempting form 1040 first. I have got to the Tax and credits section and am now stuck.
- 39b I ticked because I am filing dual status
- 40 from what I read I cannot do the standard deduction being dual status. Does this mean I need to fill in 'schedule A' or do I just put zero?
- I am confused on what I need to put for line 44 Tax?

Also Am I able to claim my husband as a dependent if he did not work in the US at all last year but he did work in the UK up until September?

Does anyone know of any dual status return examples I can look at?

Thanks!
Annie

Re: Filing Dual Ststus
 

Your prior thread, for reference:
http://britishexpats.com/forum/showthread.php?t=827054

If you file dual status, you cannot take the standard deduction. You must itemize. And if you itemize, and file married/separate, your husband must also itemize if he is filing married/separate (which he will normally do, unless he qualifies to file as head of household).

To itemize deductions, you need to fill in a Schedule A. You should have some of these. Examples include - state income tax, property taxes, donations, any mortgage interest?

Line 44 - Tax - it depends on your taxable income. Once you have taxable income, the tax tables in the 1040 instructions will tell you how much tax should be included.

I don't think you can claim your husband as a dependent when he is filing his own tax return. Same goes for him claiming you as a dependent. Each of you claims a single personal exemption.

1040NR - you need to add one of these to your return if you had U.S. source income during the time when you were a non-resident. If not, it may be acceptable just to add a statement to your return that you had no U.S. income before becoming a resident alien.

You say you moved in September - but did you enter the United States with an Immigrant Visa before then?

Re: Filing Dual Ststus
 

Thank you for you help JAJ.

No I did not move to the US on an immigrant visa before September. So I did not have any US source income prior to this. Do I therefore not need to fill in 1040 nr and just attach a sheet of paper with a statement regarding this on it? Sorry I just want to confirm.

Re: Filing Dual Ststus
 

The IRS does not let you claim your spouse as a dependent - ever. Spouses are dealt with through exemptions - they are never dependents for US tax returns. Spouses filing a joint return can claim two personal exemptions, one for each spouse, even if one spouse earns all the income. If they file separately, they can each claim one personal exemption for themselves on their own return.

Re: Filing Dual Ststus
 

If you look at older versions of publication 519 there is an example of a dual-status return you can follow. For example, 2011 on page 36.

Re: Filing Dual Ststus
 

Understood that a spouse is not considered a dependent.

In addition to the above, a U.S. citizen/resident filing married/separate can claim an exemption for a non-resident alien spouse.
http://www.irs.gov/publications/p501...link1000220844

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. You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U.S. tax purposes and satisfy the other conditions listed above.

However, spouse does need to have a SSN/ITIN for this to apply.

Re: Filing Dual Ststus
 

Thank you!

Re: Filing Dual Ststus
 

Just to follow up from this. Do I need to file a dual status state tax return? Think I have managed to fill in the federal so thank you for all your help on that!

Re: Filing Dual Ststus
 

Which state?

Re: Filing Dual Ststus
 

California

Re: Filing Dual Ststus
 

You probably need to file a 540NR.

See this page for details.

Re: Filing Dual Ststus
 

Thank you!

Re: Filing Dual Ststus
 

OMG this is even more complicated than the federal! Does anyone have experience in this that can help me. It looks like for california I have to include my UK income??

Re: Filing Dual Ststus
 

I also have a question about my husbands tax return. So as you know I am filing married but filing separately and dual status. His situation is slightly different though in that he did not get a job in the US until this year. So even though we moved to california in September he didn't start earning money until this year but he did have a job previously in england. So a couple of questions:

a) does he need to file a california state tax return?
b) We were filing his federal taxes when we were living in england - do we just need to file the same way with a 1040 and f2555ez or does he need to file dual status?

thank you!

Re: Filing Dual Ststus
 

Not sure why you think that. This page says:
https://www.ftb.ca.gov/individuals/f...esidents.shtml

How California taxes residents, nonresidents, and part-year residents

- California residents - Taxed on ALL income, including income from sources outside California.
- Nonresidents of California - Taxed only on income from California sources.
- Part-year residents of California - Taxed on all income received while a resident and only on income from California sources while a nonresident.

Regarding your husband, it sounds like his California tax situation is the same as yours, ie part-year resident for 2013. Whether he needs to file or not depends on his worldwide income after becoming CA resident, and any CA income he had before he was resident, and some other factors. Others may want to comment on whether it would be worthwhile to file a CA return even if he does not have to.