Foreign spouse
Where can I get 1:1 support with questions re: tax forms with a foreign spouse who has been going through the green card application process (not yet completed) outside of the US for the entire 2024?
Answers
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Hello,
You've asked an excellent question!
When filing a federal tax return with a foreign spouse, the IRS requires Form 1040-NR to be used.
Currently, FreeTaxUSA does not support Form 1040-NR, but you can learn more about it here, on our Community page:
https://community.freetaxusa.com/kb/articles/118-can-a-nonresident-of-the-u-s-file-a-tax-return-with-freetaxusa?utm_source=community-search&utm_medium=organic-search&utm_term=nonresident+spouse
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Thank you, SaraF! I filed as Head of Household (with other dependents, not my spouse) in 2023; we were married in August 2023 and my spouse has not been in the US, nor had US income etc., since the spring of 2023. Can I file as Head of Household again for 2024, given that he will not have had much to do with the US, besides being married to me, at all in 2024 (and will only have green card status in 2025)?
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Great question, velina! In circumstances where there is a nonresident alien spouse, the IRS offers the following information
"You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don't choose to treat your nonresident spouse as a resident alien. However, your spouse isn't a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as head of household."
Reference page 8 "Nonresident alien spouse": IRS Publication 501 Dependents, Standard Deduction, and Filing Information
