HV Ken Posted March 6, 2011 Report Share Posted March 6, 2011 USA taxpayer marries foreign (Canada) spouse. TP has 100% of all income. They have 1 child together, she has 1 child from previous. Income would qualify for EIC (w/2 children), but fails to spouse ITIN. They have no taxable income after standard deduction and exemptions. It's late and thinking for the day is done! I seem to remember hearing or reading about one time about a taxpayer claiming their spouse as a dependent (or was it in a dream?). Is this even possible? And if so, under what circumstances? What would be the filing status? Thanks! Quote Link to comment Share on other sites More sharing options...
HV Ken Posted March 6, 2011 Author Report Share Posted March 6, 2011 Of course, if this was do-able and the filing status was MFS, then the EIC is off the table anyway! Quote Link to comment Share on other sites More sharing options...
Pacun Posted March 6, 2011 Report Share Posted March 6, 2011 Of course, if this was do-able and the filing status was MFS, then the EIC is off the table anyway! If they are legally married they have only two choices: MFJ or MFS. If they lived apart for the last 6 months of the year and a child live with the husband and that home was the main home for the child in the U.S., he can qualify for HH. You can only claim your girlfriend as your dependent if you support her more than 50% and she lived with you all year. Quote Link to comment Share on other sites More sharing options...
jainen Posted March 6, 2011 Report Share Posted March 6, 2011 >>claiming their spouse as a dependent<< This idea always hangs around, fueled by stupid stuff like this ehow.com. But you know, there is some fact in it. According to page 10 of Pub 501 at Pub 501 it IS sometimes possible to claim an exemption for a spouse when filing MFS. And welcome to the 21st century! In a legal same-sex marriage, a spouse might well qualify as a dependent on the federal return. Quote Link to comment Share on other sites More sharing options...
Pacun Posted March 6, 2011 Report Share Posted March 6, 2011 >>claiming their spouse as a dependent<< This idea always hangs around, fueled by stupid stuff like this ehow.com. There is a slight element of fact in it, because according to Pub 501 it IS sometimes possible to file MFS and claim an exemption for a spouse who has no income. But welcome to the 21st century! In a legal same-sex marriage, a spouse might well qualify as a dependent on the federal return. MFS is even harder on TP. The ony time to go this route is when the spouse doesn't trust the supporter and doesn't want to sign a joint return. Quote Link to comment Share on other sites More sharing options...
OldJack Posted March 6, 2011 Report Share Posted March 6, 2011 >> legal same-sex marriage<< But from a Federal tax standpoint is there such a thing as a legal same-sex marriage? Quote Link to comment Share on other sites More sharing options...
jainen Posted March 6, 2011 Report Share Posted March 6, 2011 >>The ony time to go this route<< I wouldn't say "only." First of all, not all married couples are even eligible to file joint returns (non-resident aliens). And as you point out there may be various non-tax reasons for MFS. >>from a Federal tax standpoint is there such a thing as a legal same-sex marriage? << Well, technically there are no marriages at all under federal law. It looks to the individual states, so for example some common-law couples can file MFJ and some can't. That is why I expect the Supreme Court will eventually accept same sex marriages as a matter of states rights. Meanwhile, we can at least say that the relationship does not violate local law, which is an element in claiming a dependent. Quote Link to comment Share on other sites More sharing options...
HV Ken Posted March 7, 2011 Author Report Share Posted March 7, 2011 Well this conversation went in a different direction! But for the original question, it doesn't matter whether spouse has ITIN or taxpayer chooses MFS - no EIC in either case. Sometimes the pace at a given time makes it hard to think! Thankfully we have this board to keep us in check! I appreciate it! Quote Link to comment Share on other sites More sharing options...
Pacun Posted March 7, 2011 Report Share Posted March 7, 2011 This could be a perfect question for the EA exam: Who cannot get EIC under any circumstance: 1.- Someone who is 15 year old. 2.- someone who is 66 year old 3.- Someone who files MFS 4.- Someone who files HH and claims no dependents because is divorce and non custodial parent is claiming the children. If you are going to take the EA exam, remember this. Answer 3. Quote Link to comment Share on other sites More sharing options...
grandmabee Posted March 7, 2011 Report Share Posted March 7, 2011 ok #1 #2 is because they can be married to someone who fits the right age. # 4 is because the child still lives with them and just because they gave up exemption doesn't mean they give up EIC. # 1 I have to think about first. hmmm I better look up # 1 Quote Link to comment Share on other sites More sharing options...
Pacun Posted March 7, 2011 Report Share Posted March 7, 2011 ok #1 #2 is because they can be married to someone who fits the right age. # 4 is because the child still lives with them and just because they gave up exemption doesn't mean they give up EIC. # 1 I have to think about first. hmmm I better look up # 1 Don't complicate yourself too much. 1 and 2 could have a qualifying relative and earned income. With a qualifying person, age doesn't matter except that your qualifying relative needs to be younger than you. Quote Link to comment Share on other sites More sharing options...
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