Help with diplomatic spouse

[joanmcq]

New client just got married. His spouse is here on an A2 visa, diplomat. Spouse is a Mexican national, but does have an SSN from when he was here on a student visa years ago. Maybe it's actually an ITIN, I'll have to check. He does not pay US taxes per his visa. But now they're married. What are my choices for filing? MFS for my client? If MFJ do they pay tax on all income? An added complication is a rental in Mexico, owned by spouse.

[Pacun]

New client just got married. His spouse is here on an A2 visa, diplomat. Spouse is a Mexican national, but does have an SSN from when he was here on a student visa years ago. Maybe it's actually an ITIN, I'll have to check. He does not pay US taxes per his visa. But now they're married. What are my choices for filing? MFS for my client? If MFJ do they pay tax on all income? An added complication is a rental in Mexico, owned by spouse.

It seems you are talking about same sex couple based on the use of his or he.

If they are not same sex, you said that his wife is a diplomat and you also said that "he does not have to pay taxes per his visa".

In any event, you only have two choices, MFJ which will include the both of them GLOBAL income (right there all spouse's income becomes taxable).

The other choice (which could the best choice) is to file MFS.

Tell the diplomat that as soon as he or she accepts the green card, his/her salary at the embassy becomes taxable. Agree?

[MsTabbyKats]

I'd keep it MFS.

I have some of these....and I don't want to hear about the diplomat's income.....ever!

[joanmcq]

Yes, it's an SSMC. I had a feeling MFS is the only way to go. I was researching the A2 visa last night. Looks like if they file joint, the diplomat may have lose his visa too. Might want to talk to their attorney on this one.

This is one of my 'came to you because we couldn't find anyone in the LA area to touch this one'. I get a lot of these just for the SSMC issues.