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Discussion:ITIN reporting requirements?

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Discussion Forum Index --> Tax Questions --> ITIN reporting requirements?

Pdw (talk|edits) said:

14 December 2010
Taxpayer is US citizen residing in a foreign country. Taxpayer's spouse is not a US citizen but has an ITIN. They have filed joint tax returns (and have children dependents) in the past.

Taxpayer would like to file as Head of Household and taxpayer's spouse would like to discontinue filing tax returns. Is this permissible? If yes, any special reporting/filing requirements or disclosures necessary? Thanks.

Jctmstx (talk|edits) said:

14 December 2010
Must be single to claim HOH.

Lizzit (talk|edits) said:

14 December 2010
TP sure as shooting can file as HoH with an NRA spouse. Here's the statement I attach to my returns:

Head of Household

Taxpayer is entitled to file as Head of Household in accordance with Internal Revenue Code Section 2(b)(2)(C) which states that, for purposes of determining whether an individual qualifies as Head of Household:

“A taxpayer shall be considered as not married at the close of the taxable year if at any time during the taxable year the taxpayer’s spouse is a nonresident alien.”

The taxpayer’s spouse is a nonresident alien and, as the taxpayer meets the other tests of IRC Section 2, and as the children are US citizens and dependants, taxpayer has filed using the Head of Household filing status and tax rates.

(Rev. Rul. 55-711, 1955-2 CB 13, amplified by Rev. Rul. 74-370, 1974-2 CB 7.)

Guya (talk|edits) said:

18 December 2010
One of the spouses would have to revoke the 6013(g) election - it can then never again be made with the same NRA spouse so this is choice that may cost money in the future.

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