# Tax advice for UK citizen married to US Citizen please



## baston (Nov 22, 2012)

I hope someone can help, and apologies if this is not quite the correct forum . . . I've been married to a US citizen for the past 10 years. We live in the UK and only have income here. However, my wife still files a US tax return every year as she is obliged to do, though falls well short of the threshold at which she would have to pay US taxes in addition to the UK taxes she already pays. However, I am told that as her spouse I should apply for an ITIN number. This seems easy enough to do. However, as a higher earner, is there a danger that the IRS would then start asking me to pay US taxes as well, even though I only visit the USA occasionally for vacations? Or file a return every year, even though there may be no liability? Obviously I am anxious to avoid an increase in the time and expense of admin if at all possible. Perhaps I am worrying unnecessarily? Separately, I was also thinking of applying for residency/green card, even though I have no current plans to live and work in the USA - just because I guess it's always a future possibility. Would that open a can of tax worms? Thanks guys.


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## Davis1 (Feb 20, 2009)

you do not require an ITIN unless you have rented property their and need to declare the income .

You cannot get a green card ntil you actually move there


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## Bevdeforges (Nov 16, 2007)

Slight amendment to what Davis1 has said: You do not need an ITIN unless you develop an obligation to file and pay US income taxes (say, some US source of income), or if your wife wants to take you as a dependent. Theoretically she can't take her spouse as a dependent, but as with all rules, there are sometimes exceptions - usually more trouble than they are worth to deal with.

If and when you decide to relocate to the US, your wife will sponsor your application for a green card - but at that point, she will have to demonstrate that she can provide for you in the US and that she has made arrangements for a place to live, etc. etc.

Stay off the IRS radar as long as you possibly can. You'll be glad you did.
Cheers,
Bev


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## baston (Nov 22, 2012)

Thank you both very much for your replies. I guess I am still a little confused since the IRS website seems to suggest that you MUST apply for an ITIN if you are married to a US citizen. This is from the IRS website:

Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:
• A nonresident alien required to file a U.S. tax return 
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return 
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder

The 3rd bullet point seems to describe me, but the opening sentence is ambiguous "others who have a federal tax reporting or filing requirements".

Any further thoughts? Thank you once again, Baston.


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## Crawford (Jan 23, 2011)

baston said:


> Thank you both very much for your replies. I guess I am still a little confused since the IRS website seems to suggest that you MUST apply for an ITIN if you are married to a US citizen. This is from the IRS website:
> 
> Who needs an ITIN?
> IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.
> ...



None of these describe you. The third point I would read as a dependent or spouse of US citizen/resident alien LIVING IN THE US.

You and your wife do not live in the US. Therefore the IRS have no interest in YOU since you are not a US citizen. They are only interested in your US wife doing her tax returns.

The IRS are interested in people on visas living in the US, US citizens living in the US and US citizens and people on US visas who are living outside of the US.

None of these are YOU.

You have NO obligation to file anything to the IRS.


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## twostep (Apr 3, 2008)

"I am told" - who told you?
As long as your wife files "single" you and your income are of no concern.


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## Bevdeforges (Nov 16, 2007)

The key phrase in the section you quote is this one:



> IRS issues ITINs to foreign nationals and others *who have federal tax reporting or filing requirements and do not qualify for SSNs*.


If you don't have a tax reporting or filing requirement (with the IRS), you don't need an ITIN. The spouse of a US citizen only needs an ITIN if they are being claimed as a dependent or if the couple wishes to file a joint return (in which case they both lose all claims to benefits based on non-resident status for the year).

Any place on your wife's tax form where it asks for the SS number or ITIN of the spouse, she should enter "NRA" for "non resident alien."
Cheers,
Bev


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## baston (Nov 22, 2012)

Thanks to all of you once again. It sounds like good advice, and I can see your arguments. I have concluded I don't need to apply for an ITIN number and I am grateful for the pointers you have all given me.


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## Lainey Bird (Dec 3, 2012)

Bas,
I am a US Citizen, my husband is an Australian Citizen. I file married filing separately so that he does not have to report his income. If you choose to report your income to the IRS with your spouse you will require an ITIN however it is not mandatory. It is completely up to you. Your decision should depend on a few factors - it can sometimes be helpful to have a combined income as the deductions for both spouses are a lot bigger if both incomes are reported, also if you have things like dividends, investment property, etc., you will have to claim this on her taxes, and at that point the double income will be beneficial to your taxes. Once you start reporting together and using an ITIN, you must continue to do so. So if her taxes are pretty straight forward and she is not having to 'pay' you may just leave it as is for now. 

The short answer is 'no' you are not required to report to the IRS or obtain an ITIN. I would consult your tax agent for more informaiton on the benefits of filing together with regard to financial matters other than basic income. Good luck.


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## Bevdeforges (Nov 16, 2007)

One caveat, Lainey Bird, on your advice: if you elect to file jointly with a NRA spouse, you are also electing for both of you to be treated as US residents for the tax year. This means that neither of you can take the FEIE to exclude your overseas earned income (or any other tax treaty benefit) - and that's normally a major factor in filing from overseas.
Cheers,
Bev


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