US Citizen Living Abroad

[Yardley CPA]

I have a single client who has been living and working in South Africa for the past several years. This year, he advises me he has marreid a South African citizen during 2013. I assume his return will change to married filing separate? Will I have to provide his wife's name and identifying number on the return? Is there an identifying number for a South African citizen?

Any thoughts would be greatly appreciated.

[Margaret CPA in OH]

I would love to help but don't know this. My clients were both citizens living in AU and both German living here. This board has certainly had the gamut of combinations this year. What an education! I do hope someone can help you as I've been helped.

[Pacun]

File jointly using global income for both and submit a letter stating that the non-citizen and you agree that she should be treated as a resident for tax purposes. You will file 1040 and W7.

[joanmcq]

That is IF you want to treat her as a resident for tax purposes! I have a client who has been living abroad for the last 25 years. He can file HOH since he has a kid. We do not treat his wife as a resident.

[Yardley CPA]

The wife is a resident and citizen of South Africa. My preference would be not to treat her as a resident. With that in mind, is there a way to only report the husband (my client?) Can I prepare MFS for him and just include the wife's name and a statement indicating she is a South African citizen and resident? Would that draw scrutiny from the IRS? Not looking to do anything "wrong" but not looking to include the wife and her income if I don't have to do that.

[joanmcq]

No extra scrutiny. He just has to file MFS, and hopefully the foreign income exclusion and any South African tax he pays will wipe out any tax due. Don't forget the 8938.

[Yardley CPA]

Thanks very much for all the feedback. The foreign exclusion normally wipes out any tax due. I'll be sure to include the 8938.