FORM 1040NR

[tuantaximm]

Hi, I'm wondering where do I enter the spouse information on form 1040NR.

Any one can help would be greatly appreciated.

[BobKamman]

Form 1040NR instructions, page 15:

you no longer need to place spouse information on the form.

[tuantaximm]

Thanks for the response. But what happen if she has income. Do I file a separate return for her or I just included with the husband's income?

BTW, the income is an capital gain from selling a piece of land.

Thank you.

[sjrcpa]

Separate return if spouse has to file. There are only a very few situations where you can do a MFJ 1040NR and they are noted on the form itself. 

If the land was owned jointly then 2 1040NRs.

[itonewbie]

You can never file MFJ on a 1040NR.  As Susan says, if the land was jointly owned, file 2 separate returns.  If this is the case, taxes should have been withheld from both under FIRPTA.

What Susan meant is that joint filing may be elected but at least one of the spouses must be at least a dual-status resident (either by substantial presence test or another election).  The result is that both will be treated as full year residents and a 1040 will need to be filed to report worldwide income (although there are other ways to alleviate double taxation).  This involves tax planning/analysis and is not be applicable or beneficial to all.

[sjrcpa]

Thanks  for explaining me. 😁

I see they changed the form. I was misremembering the married resident of Canada, Mexico or Korea that used to be there.

[itonewbie]

Those Friday mind-reading classes are not wasted. 🙂