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April 7, 2025
Question

FTC Carryover Rules for couples electing 6013(g) to treat nonresident alien spouse as tax resident

  • April 7, 2025
  • 1 reply
  • 0 views

Hi.  My wife is living and working abroad now.  She had to surrender her green card in 2023.  We will elect to have her treated as a tax resident for 2023 and beyond.  While we lived in the UK, we generated a lot of FTC carryover.  However, virtually all of that was generated by UK taxation of my income.  Now, I am living in the USA again.  For 2023 and beyond, can we use the FTC carryovers to offset US tax obligations from her foreign income?

 

Thank you

    1 reply

    April 21, 2025

    As long as you have foreign income to use the foreign tax credit against then yes, you can use the carryforward.

     

    @pgrosshans 

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