# Split year UK taxes for US citizen



## Cousin Jack (Feb 6, 2016)

Hi. I have a couple of questions. Spent all evening browsing trying to find answers but I am even more confused now!

My wife is a US citizen moved to the UK June 10th. My understanding is that for UK tax purposes this will be a split year, and any income between April 6th 2016 to June 9th 2016 will not be subject to UK tax. Is that right?

Besides filling out the usual IRS tax returns and FBAR, what other IRS forms do we need to file to claim any tax treaty status?

My wife will be renting her house out in the USA. Does she declare this on a UK self assessment and pay tax on this income here in the UK or USA?


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## Bevdeforges (Nov 16, 2007)

Have changed the title of the thread to see if we can draw the attention of someone with a bit of UK tax experience.

Your wife needs to file her US taxes just like she has in the past. Depending on her sources of income, she may also need to file a 2555 (to claim the Foreign Earned Income Exclusion - if she has been working in the UK) and/or 1116 (Foreign Tax Credit) to offset any US tax liability with taxes already paid on that income in the UK. 

But first take a look at IRS Publication 54, which is the main reference for overseas taxpayers. https://www.irs.gov/publications/p54/ It's entirely possible that she may have $0 tax due (at least on income from the UK) even without having to resort to claiming any tax treaty benefits. You should also note that she most likely should be filing as "married, filing separately" so that only her income is taken into account for US purposes.
Cheers,
Bev


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## Cousin Jack (Feb 6, 2016)

Thanks. That helps a lot.


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