Can a spouse file as a nonresident in another state?

Can a spouse file as a nonresident in another state?

If either spouse must file as a nonresident, either because of community property rules or to report income sourced to the nonresident state, reciprocity agreements between the states in question may have an impact. Some states have agreements that allow workers to pay taxes only where they live, not where they work.

Is the NRA spouse considered a resident alien?

Treating the NRA spouse as resident alien means that they are required to report worldwide income. If they have foreign earned income, they might be able to use the foreign earned income exclusion on form 2555 (if the meet either the bona fide residency or physical presence test) and/or use the foreign paid tax credit on form 1116.

Can a spouse live in more than one state?

If either spouse lives in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington state or Wisconsin, both individuals should take special care to understand the rules. This may be a case where you need to consult a tax professional.

What to do if your spouse is a non US citizen?

If your spouse has non-resident alien status, you might want to consider filing under the head of household category. If you chose this route, you will be considered “unmarried” under IRS rules and your spouse will therefore not qualify as your dependent.

Can a permanent resident bring their spouse to the USA?

If you are a permanent resident, your spouse is not able to apply for a K-3 visa and will not be able to join you in the U.S. until they have received their visa or green card. For those who do not wish to obtain a visa, both citizens and permanent residents can apply for their spouses to obtain green cards.

Treating the NRA spouse as resident alien means that they are required to report worldwide income. If they have foreign earned income, they might be able to use the foreign earned income exclusion on form 2555 (if the meet either the bona fide residency or physical presence test) and/or use the foreign paid tax credit on form 1116.

Can a non resident alien use Head of Household status?

Head of Household Status—if you have persons that may qualify you to use “Head of Household” status (such as a child living at home that is a US citizen) and you choose to treat your spouse as a non-resident alien, you can use the Head of Household filing status.

If your spouse has non-resident alien status, you might want to consider filing under the head of household category. If you chose this route, you will be considered “unmarried” under IRS rules and your spouse will therefore not qualify as your dependent.