Question about dependent and...

[rkhan71]

Wage earner has filed for spouse to come to US. He is citizen; she is NRA, pending interview and visa to come to US. So, is the US taxpayer (citizen) considered married or unmarried for "tax choices" (filing) purposes at end of year? The taxpayer also has a sister (younger - no income - not married) living with him and being supported by him. Over 50% support and lived with him all year.

Some trouble to go through to get the ITIN and NRA process to file that way, so not sure if totally worth it. Lower middle income for taxpayer; but taxpayer can claim the sister. Can it be HOH or single filer only, as regards possible filing outcomes? My brain is frozen on this to make sense today.

Thanks for your help.

PS: Client is California resident

[TaxGuyBill]

For purposes of Head of Household, a Nonresident Alien spouse makes the taxpayer "considered unmarried" (assuming the doesn't make the election to treat the spouse as a Resident and file Jointly). So if the sister is a "Qualifying Person", it sounds like he can file as Head of Household.

https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220792

https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220823

For other purposes, the taxpayer is Married.


However, you may want to see the results if they do make that election to treat the spouse as a Resident and file Jointly. If the spouse is eventually coming to the US, she will eventually need an ITIN (or Social Security Number).

[rkhan71]

Thanks...

TaxGuyBill for the answer. Appreciate it as always!