canadien citizen

[dd4vols]

How do i  claim a Canadian citizen spouse on form 1040 tax return?

[Terry53029 · Accepted solution]

In general, resident aliens are taxed just like U.S. citizens. You would list a resident-alien spouse on your return and provide his or her Social Security number (SSN). If your spouse is not eligible for a Social Security number, they will need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS.

If your spouse is a nonresident alien, you can treat your spouse as a resident alien for tax purposes. If you choose this option, you can file a joint tax return with your spouse and have an increased Standard Deduction, but you will have to include his/her world wide income

[dd4vols]

the plot thickens. The Canadian spouse does not have an SSN.  Also, the Canadian citizen spouse is disabled.   and and, the disabled Canadian spouse, lives in Canada!  

How a problem of this epic proportion could arise in my hometown of 250 people in rural west Tennessee is mind boggling.

[sjrcpa]

NRA/Nonresident Alien is acceptable in the SSN field for IRS. Maybe not for ProSeries.

But as Terry said, if you file a joint return you are electing to subject NRA spouse's worldwide income to US tax.

[BobKamman]

Spouses are never "claimed."  An exemption is allowed if they have no income or file a joint return.  Does the US resident spouse have any dependents that qualify him for Head of Household status?

[dd4vols]

No, the taxpayer does not have any dependents that SHE can claim.  The spouse is disabled, she does not work(no income), is a citizen of Canada, and she lives in Canada. The spouse does not have a SSN.

The taxpayer, I believe is a citizen of both countries, and she lives in the USA. They are legally married.

[IRonMaN]

"How a problem of this epic proportion could arise in my hometown of 250 people in rural west Tennessee is mind boggling."

Thanks, that brought a smile to my face.  Who would have ever guessed that Tennessee was having such a border crisis with those wild and crazy Canadians. 😁