I have a filing status question I have not run into before. Husband has SSN, wife does not have SSN or ITIN. Wife is on R2 visa. Does he files as mfs? Son does not have SSN either.
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You will need to get some more information.
First is the husband on a R1 visa? R2 visa is for a dependent or spouse of a R1 visa holder.
What is their country of origin? You will need to check tax treaties because only a handful of countries are allowed to have their citizens qualify as a spouse on the 1040NR form.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR -
It's not clear from the OP whether the husband will be filing a 1040 or 1040NR. The lack of ITIN is, in theory, not an issue because if one is required and appropriate, you apply for the ITIN with the return.Comment
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OP says wife is on R2 so that most likely means husband is on R1 which are religious worker visas for foreign nationals.
But as I mentioned OP needs more information before doing any tax return for this couple.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDRComment
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He came into the US in 2012 on a R1 visa. From the UK.Comment
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There's still not enough info to determine whether they qualify as residents under the substantial presence test. What date exactly did they arrive? Was 2012 the first time within the last three years that they spent any time in the US?
If they do qualify as residents under the substantial presence test, then the next question is whether the UK-US treaty allows them to still choose to be treated as non-residents.Comment
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Correct. I would caution the OP to make sure all facts are uncovered before proceeding. You could make a costly mistake if you are not familiar with 1040NR forms.
On many cases I have referred complex 1040NR returns to those more experienced that me.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDRComment
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