exemption for wife living overseas

[dsheth82]

Hello Guys,

Situation:

I have a client living in US (permanent resident), who is married but wife and kid lives in India (never been in US). I am assuming he provides half the support for both of them since they do not have any other source of income in India.

Can he claim either of them on his tax return (1040)? I know that he may need to fill out form W7 and request TIN#.

Please advise, and if any info needed then please let me know. Thank you in advance.

On the side note:

His last year's tax return has SINGLE as a filing status (though he was married, and wife was in India). I am not sure if this will cause any problems to him.

[jainen]

>>Can he claim either of them on his tax return (1040)?<<

He can file a joint return with his wife, but his child is not a tax dependent. You are required to advise him to amend his incorrectly filed return. But he should seek legal counsel about that;if it is determined to be fraudulent (which it would seem to be) he may be deported.

[Gail in Virginia]

Its Sunday, and I am not at the office where my books are, but I think I remember something about if he lived here all year last year, and his wife was citizen of another country the entire year (in other words, they did not live together at all during the year) then he can legally file single. Except for that, I think jainen is correct.

[taxtrio]

He can only be single if he lived separate from his spouse at least one day more than the last 6 months of the year AND he had a child living with him.

[Pacun]

Yet another opinion. He cannot file 1040 MFJ. He can file MFS. If Gail is right, he should file single.

[chadw]

Yet another opinion. He cannot file 1040 MFJ. He can file MFS. If Gail is right, he should file single.

he can file MFJ if he chooses to file an election and attach a statement to claim his wife as a US resident. He must then claim all of her income as worldwide income on the return.

Publication 519 (page 10 for choosing to make your nonresident spouse a resident)

[dsheth82]

Thank you for all your replies. Client chose to file as single even though it results in more tax.

[Pacun]

he can file MFJ if he chooses to file an election and attach a statement to claim his wife as a US resident. He must then claim all of her income as worldwide income on the return.

Publication 519 (page 10 for choosing to make your nonresident spouse a resident)

Did Page 10 say 1040 or 1040NR?

[chadw]

Did Page 10 say 1040 or 1040NR?

It doesn't actually say, but since you are choosing your spouse to be a US resident wouldn't you file a regular 1040 like normal.

I was also assuming that the original client of the post was either a US Citizen or a resident alien filing a regular 1040 since that is needed to make this election.