# US Citizen married to UK citizen living in UK



## sarahincos (Feb 1, 2014)

Hi all,

I am trying to figure out what I need to do this year for taxes. 

I am the US Citizen, holding British residency, and I have not worked in all of 2014 here in the UK or in the US. I have been in the UK for 11 months of 2014 (one month in the US for vacation). My husband is a non-resident UK citizen with no US affiliation. He is disabled and receives UK benefits, but no earned income. 

We are applying for his greencard later this year. I am aware I need to have all my tax returns, and I have all my prior years. 

Could someone please explain (simply) what I need to do? Do I print the 1040, fill it out with no income, attach w-7 for an ITIN and send it to the IRS in Austin? 

Thank you!
Sarah


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## Bevdeforges (Nov 16, 2007)

sarahincos said:


> Could someone please explain (simply) what I need to do? Do I print the 1040, fill it out with no income, attach w-7 for an ITIN and send it to the IRS in Austin?


That should work. Ultimately, to file for a spouse visa (i.e. green card) for him, you have to have filed something like 3 or 5 years back.

File as "married, filing separately" and you won't need the W-7 (i.e. to request an ITIN for him). Kind of pointless to do so, anyhow, since once you get to the US, he'll be able to get a social security number.

Since you don't have any earned income to exclude, no need to worry about the one month you were in the US. But if it comes down to it, I'd claim (maybe for the ACA question on the return) that you qualify under the bona fide residence test - assuming you've been living in the UK since before 2014.
Cheers,
Bev


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## sarahincos (Feb 1, 2014)

Don't you need to provide an SSN or ITIN if you file married, separately? Do I need to include a letter explaining, or what? 

And I should be able to e-file that then, right? The whole point of mailing was for the ITIN but if he doesn't need it then...

Thank you!!


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## sarahincos (Feb 1, 2014)

I suppose if I don't claim my spouse as an exemption, then the ITIN isn't needed. 

Off of the 1040A instructions for married filing separately:

Be sure to enter your spouse's SSN or ITIN on Form 1040A.
If your spouse does not have and is not required to have an
SSN or ITIN, enter "NRA." 

I suppose this is what I am supposed to do here.


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## Bevdeforges (Nov 16, 2007)

You don't need an ITIN for him if you aren't claiming an exemption for him. And besides, when you get to the US, he'll get a social security number as part of the processing for the green card.

Just a note, because of how you worded your original request. I assume that when you say you are applying for his green card later in the year, you mean that you are planning on moving back to the US. For that, you'll need a co-sponsor if you don't have a job and/or financial resources lined up. You'll also need to have arranged a place for you both to stay - at least to start off. (Post questions about the green card side of things over in the US section of the forum.)
Cheers,
Bev


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## sarahincos (Feb 1, 2014)

Got it! I believe I have it figured out. This year is really just a formality because of the greencard process. We've got financial sponsors for him, but I still have to submit returns as the petitioning sponsor. Thanks!


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