Experienced Tax
Accountant – If you are a U.S. citizen married to
a nonresident alien you may qualify to use the head of household tax rates. You
are considered unmarried for head of household purposes if your spouse was a
nonresident alien at any time during the year
Although your nonresident alien spouse cannot qualify you as a head of
household, you can qualify if (1) or (2) applies:
1.
You paid more than half the cost of keeping up
a home that was the principal home for the whole year for your mother or father
for whom you can claim an exemption (your parent does not have to have lived
with you), or
2.
You paid more than half the cost of keeping up
the home in which you lived and in which one of the following also lived for
more than half the year:
·
Your unmarried child, grandchild, stepchild,
foster child, or adopted child. A foster child will qualify you for this status
only if you can claim an exemption for the child
·
Your married child, grandchild, stepchild, or
adopted child for whom you can claim an exemption, or for whom you could claim
an exemption except that you signed a statement allowing the noncustodial
parent to claim the exemption, or the noncustodial parent provides at least
$600 support and claims the exemption under a pre-1985 agreement
·
Any relative listed below for whom you can
claim an exemption:
§
Parent Father-in-law
§
Grandparent or other direct ancestor Brother-in-law
§
Brother Sister-in-law
§
Half-brother Half-sister
§
Sister Son-in-law
§
Stepbrother Daughter-in-law
§
Stepsister Mother-in-law
§
Stepmother Eligible
Foster Child or descendent
§
Stepfather Son
or daughter or their descendents
If
related by blood:
·
Uncle Aunt
·
Nephew Niece
If your spouse was a nonresident alien at any time during the year and
you do not choose to treat your nonresident spouse as a resident alien, then
you are treated as unmarried for head of household purposes. You must have
another qualifying relative and meet the other tests to be eligible to file as
head of household.
It may be advantageous to choose to treat your nonresident alien spouse
as a U.S. resident and file a joint income tax return. Once you make the
choice, however, you must report the worldwide income of both yourself and your
spouse.
If you would like any additional information please feel free to contact
me.
Amare
Berhie, Senior Tax Accountant
(651)
300-4777, (612)424-1540, (651) 621-5777
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