Hi - I'm currently trying to make my way through filing my US income tax forms. I'm a US citizen living in Lausanne. My partner, who is German, and I have been living abroad (i.e., not in the US) since 2004. In 2007 we got married in Germany and moved from London to Switzerland. My (now) husband does not have a green card or any sort of legal status in the US (he enters the US as a visitor when we travel there). My question is this: does he, as a German who did NOT live in the US in 2007, have to file US income taxes? And as for me, should I file jointly or separately?

I have tried to figure this out using the IRS.gov FAQ pages and information for US citizens living abroad but must confess that I'm still at a complete loss.

Any advice from someone in a similar situation (or who just knows the answer!) would be much appreciated. Thanks very much.

No. Since neither of you live in the US, he doesn't have a Green Card or any income from the US, then he's not required to file US taxes. As a US citizen, you, of course, are still obligated to file, and you could do it as married filing separately.

HTHS

I second this. My husband is Swiss and used to have a green card. He no longer has the green card, citizenship, or income coming from the US. A US tax accountant advised me that he is no longer obligated to file US taxes. I was advised to file married separate.

I believe under the green card, you are obligated to file...

Yes, the way it was explained to me, if you have a valid green card, you are obligated to file.

Thanks for the advice. Part of the reason we have NOT applied for a green card for my husband is the tax issue. We'll definitely hold off doing that until/unless we move there...

There is a foreign earnings exclusion abt $87k adjusted annually. See tax consultant - it's almost impossible to do it by yourself.

Married filing separately is definitely the way to go... There is one slight issue that you need to be aware of... You need to enter your husband's name and provide a SSN or ITIN... In most cases, if your foreign spouse has no SSN, then you need to apply for an Individual Taxpayer Identification Number...More here...

Jack

Then you can claim an exemption for them.

I am an accountant, and I am in the exact same
boat as the original poster of the thread.

My wife is German, and I am American. Upon advice
from my CPA, I filed Single with a declaration of
being married and my spouse's SSN. If your spouse
does not have an SSN, you have to apply for one.

This way, I did not have to declare any of my wife's
income in the US. Additionally, you have until 15.06.2008
to file your taxes since you are out of the country.

CPA in Zürich: Clint Emerson, Gerichtigkeitsgasse 31, 8001 Zurich. His phone number is 0442125131.


There is another CPA in Nyon. If you PM me, I will look for it.

Cheers,

If your spouse has absolutely no ties the US why do they need to get a SSN?

They don't and should get an ITIN. See Jack's post for more info.

Hi Jack,
By way of introduction I'm an IRS approved "Acceptance Agent" and assist people with the ITIN process.
If you file MFS it is not required that the NRA have an ITIN or SSN. You simply indicate "FOREIGNUS" in the SSN data field.
The NRA spouse may join the return "by election" and in that circumstance would need a TIN.
This is a thread where lots of opinions are expressed about the proper filing status for the OP. A detailed review of the OP's "facts & circumstances" is necessary to determine the most beneficial filing status. I hope this helps.