Got a call this morning from a client -- her daughter (US Citizen) married a UK man in Aug 2005 in Las Vegas and they now live in the UK. She had no wages prior to moving to UK after the wedding. My client (her mother) fully expects her daughter to meet the criteria for the Foreign Earned Income exclusion for her wages.
From Pub 519, pg 10, I could elect to treat the Non-resident spouse as a Resident and then could do a 1040 MFJ return. But, since he does not have a SSN, would we have to go the getting-an-ITIN route?
I would think another route would be 1040 MFS for just her. But again, would the husband have to get an ITIN then? (The MFS asks for spouse's name and SSN). It looks like MFS excludes education credits, but could she still take Foreign Earned Income exclusion?
Also, to convert British Pounds to US$, can we just use the 12/31 exchange rate? Or take an average exchange rate over the period she worked as long as her wages were pretty uniform over that period?
The daughter:
Jun 2004 - Jan 2005 in France studying
Feb - May 2005 in England studying - working on thesis (no wages)
Jun - Aug 2005 back in US. Her fiance (a citizen of the U.K.) came to the US too and they got married in Las Vegas. (no wages)
Sep - Dec 2005 live, and work, in England.
Any assistance would be appreciated!
Bill
From Pub 519, pg 10, I could elect to treat the Non-resident spouse as a Resident and then could do a 1040 MFJ return. But, since he does not have a SSN, would we have to go the getting-an-ITIN route?
I would think another route would be 1040 MFS for just her. But again, would the husband have to get an ITIN then? (The MFS asks for spouse's name and SSN). It looks like MFS excludes education credits, but could she still take Foreign Earned Income exclusion?
Also, to convert British Pounds to US$, can we just use the 12/31 exchange rate? Or take an average exchange rate over the period she worked as long as her wages were pretty uniform over that period?
The daughter:
Jun 2004 - Jan 2005 in France studying
Feb - May 2005 in England studying - working on thesis (no wages)
Jun - Aug 2005 back in US. Her fiance (a citizen of the U.K.) came to the US too and they got married in Las Vegas. (no wages)
Sep - Dec 2005 live, and work, in England.
Any assistance would be appreciated!
Bill