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caroljo
Level 5
January 24, 2023
Question

filing a tax return for a Canadian spouse

  • January 24, 2023
  • 1 reply
  • 8 views

My client married a Canadian citizen in 2022.  They want to file MFJ and I am not sure what I need to do to file their tax return.  

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1 reply

sjrcpa
Level 15
January 24, 2023

MFJ means spouse is electing to pay US tax on their worldwide income.  See IRS Publication 54 page 7.

Spouse needs a SSN/ITIN.

The more I know the more I don’t know.