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April 28, 2023
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Married to a nonresident, noncitizen

  • April 28, 2023
  • 1 reply
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I'm a US citizen, my spouse is from Taiwan (non US resident, non US citizen). We got married in TW this year. She lives in TW and has a job and income there. 

 

I have the following questions:

1. When filing taxes, can I file Married Filing Separately so her income does not get taxed?

2. If filing MFS, will she have to file a separate return or not? 

3. When she does move to the US, can we then switch to filing MFJ, so both our incomes are taxed in the US?

 

Thanks!

 

Best answer by pk12_2

@taxpayer27 , first congratulations on starting a new phase of life --- best wishes for long fruitful life.-- to both of you

 

(a) Can you file MFS --- YES;

( b) Does she have to file anything to US ,  --- as long as she is not a resident here in the USA ( admitted to US and have lived for 183 days  -- Substantial Presence Test ), she is a Non-Resident Alien and as such is taxed ONLY on US sourced income .

(c) When she enters USA, you can indeed file as MFJ --- just time it right so as to keep her income out of US i.e. only pay TW taxes.

 

Does that cover your queries ?

1 reply

pk12_2Answer
Employee
April 28, 2023

@taxpayer27 , first congratulations on starting a new phase of life --- best wishes for long fruitful life.-- to both of you

 

(a) Can you file MFS --- YES;

( b) Does she have to file anything to US ,  --- as long as she is not a resident here in the USA ( admitted to US and have lived for 183 days  -- Substantial Presence Test ), she is a Non-Resident Alien and as such is taxed ONLY on US sourced income .

(c) When she enters USA, you can indeed file as MFJ --- just time it right so as to keep her income out of US i.e. only pay TW taxes.

 

Does that cover your queries ?

April 29, 2023

Thank you so much! That is completely clear, I really appreciate your response!