Exemption for NR Alien Spouse

[TAXNJ]

NR alien

He claimed the spouse as a dependent on 6c, because they did not wish to file a joint return. So she is not a signatory on the form. Also, one thing that was not specifically stated is whether she actually lived with the spouse. Based on the facts quoted, and the term "deployed special operators," I am thinking she is a resident alien and in the US, or some other country. It appears that only under that status, would she not be liable for income taxes in her native country. But the gross income rule is what bothers me about claiming her. And the filing requirement for her (MFS?)

Original post said NR Alien. Does not matter if they lived together based on source of post by Appleman. Sounds like maybe good tax planning.

Further mystery facts can only be provided by the author of the article.

[David1980]

He claimed the spouse as a dependent on 6c, because they did not wish to file a joint return. So she is not a signatory on the form. Also, one thing that was not specifically stated is whether she actually lived with the spouse. Based on the facts quoted, and the term "deployed special operators," I am thinking she is a resident alien and in the US, or some other country. It appears that only under that status, would she not be liable for income taxes in her native country. But the gross income rule is what bothers me about claiming her. And the filing requirement for her (MFS?)

The spousal exemption can be claimed on 6b without filing a joint tax return - appelman posted the info in #11. "To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A."

I think 6c is incorrect for a spouse no matter what the circumstances are. A spouse is never your dependent?

[TAXNJ]

Agree

The spousal exemption can be claimed on 6b without filing a joint tax return - appelman posted the info in #11. "To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A."

I think 6c is incorrect for a spouse no matter what the circumstances are. A spouse is never your dependent?

Yes, agree, not as a dependent.

[Burke]

Original post said NR Alien. Does not matter if they lived together based on source of post by Appleman. Sounds like maybe good tax planning.
Further mystery facts can only be provided by the author of the article.

Pulled the article again to re-read, and this is the situation: Both the primary TP (who is a US citizen and must file in US) AND the wife live together in the foreign country where she is employed. So she is definitely a non-resident alien for US purposes and would not be required to file here. I agree, claim on 6b, but that won't change the exemption amount. It also appears that his income is derived from a foreign source, but it is not definitively stated. It also mentions that $300K in investment income is all in the spouse's name since cap gains in the hands of a non-resident alien are free of US tax [IRC 865(a)(2).]

[TAXNJ]

Agree again - still a mystery

Pulled the article again to re-read, and this is the situation: Both the primary TP (who is a US citizen and must file in US) AND the wife live together in the foreign country where she is employed. So she is definitely a non-resident alien for US purposes and would not be required to file here. I agree, claim on 6b, but that won't change the exemption amount. It also appears that his income is derived from a foreign source, but it is not definitively stated. It also mentions that $300K in investment income is all in the spouse's name since cap gains in the hands of a non-resident alien are free of US tax [IRC 865(a)(2).]

Agree with all the posters - everybody is correct. When there is a mystery article, it gets to be anyone's guess without all the necessary info (yes, there really is a Santa Claus article). Remind you of a client asking to finish their tax return when they did not provide all necessary info?

Might save time by someone contacting the author for the facts.