# Filing Status Question



## Buzzcut (Sep 14, 2016)

I've got a question about filing status. 

For a US citizen overseas who got married at the end of 2016 to a non-US person (someone without a US Social Security number, and with no desire to report the foreign spouse's income on the Form 1040), is there a choice of filing status? I've looked at the instructions, and the way I read things, it seems to me as if "Head of Household" is the only option. 

Is that right?


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## Buzzcut (Sep 14, 2016)

Also, for a woman whose name has changed due to assumption of her husband's family name, is it OK to simply start using the new name starting with the 2016 tax return? Or is there some sort of official form to fill out and submit to the IRS?


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## Bevdeforges (Nov 16, 2007)

There's not really a "choice" as such about your filing status. You have to have dependent children if you're going to file Head of Household. Normally, without kids you should file as "married, filing separately" - marital status being determined as of the last day of the day (31 December).

As far as the name change goes, you should file using the name that is currently associated with your US Social Security number. If you have changed your name with the SS administration, then you can file with your "new" married name. Otherwise, best to use the name on your SS card. You don't get to claim any sort of exemption for your NRA spouse. But where they ask for your spouse's name and SSN/ITIN, you can simply fill in "NRA."
Cheers,
Bev


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## Moulard (Feb 3, 2017)

For the purposes of the requirements to file as head of household a person married to a NRA will be treated as "considered unmarried"

_
You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don't choose to treat your nonresident spouse as a resident alien. However, your spouse isn't a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as a head of household. _

However you still have to meet the other requirements:


You paid more than half the cost of keeping up a home for the year.
A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she doesn't have to live with you.

And remember your NRA spouse does not count. So you would still have to have a qualifying child, step-child, parent or other close relative who is dependent on you.


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## Buzzcut (Sep 14, 2016)

*Follow-up Question*



Bevdeforges said:


> There's not really a "choice" as such about your filing status... file as "married, filing separately" - marital status being determined as of the last day of the day (31 December)... where they ask for your spouse's name and SSN/ITIN, you can simply fill in "NRA."


Thank you. I went back and re-read the Form 1040 Instructions and see where I was misinterpreting the text.

There's one last thing: Will simply writing "NRA" suffice? In the case of a non-resident alien spouse, it's not necessary to also put the spouse's name, as requested on the Form 1040?


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## Moulard (Feb 3, 2017)

I believe that you put NRA is the Spouse’s social security number field and their name on Line 3


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## Bevdeforges (Nov 16, 2007)

If you put in NRA for either or both the spouse's name or ITIN, there is a good chance that the IRS e-filing thing will reject it. (It did mine when I have tried to e-file.) But now I just bung it into an envelope and mail it in without even trying to e-file. Works fine.
Cheers,
Bev


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## Moulard (Feb 3, 2017)

If you follow the IRS instructions, your only option is to print and post. 
But then again that is nothing new.


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