Husband lives out of Country, wife in US, does his international money have to be declared?

[giogis245]

Wife just moved to US last year, she filed last year's taxes HOH without her husband, does she technically have to file as married and include husband's international income in their US return?

[Jack from Ohio]

1 hour ago, giogis245 said:

Wife just moved to US last year, she filed last year's taxes HOH without her husband, does she technically have to file as married and include husband's international income in their US return?

YES!  She must amend to MFJ or MFS and MUST declare the foreign income.  Possible serious consequences for not complying.

[Gail in Virginia]

Assuming that the non-resident spouse is not a US citizen, she can file as MFS or HoH, depending on whether she provides a household for a dependent she can claim on her taxes, and only report her income.  She can elect to file MFJ and report their worldwide income.  But if her husband has no nexus with the US causing him to file a return, it is up to them whether to file together and include his income or file separately and only report her income in the US.  At least that is my understanding of the election to file jointly and report world-wide income.

[JohnH]

And regardless of how she ultimately is able to file her income tax return, she may still need to file the FBAR.

[mircpa]

It also depends what status husband is on. If he is green card holder then technically husband's income need to be included in US 1040 OR if wife has filed immigration petition on his behalf then they should file MFJ or MJS.

[Max W]

Hubby might qualify for foreign income exemption ($101K) if MFJ.