沒有美國身分的配偶如何報美國稅?
若您本身是美國公民或是綠卡持有者，但您的配偶並沒有美籍身分，在當年度報美國稅時，您可以選擇將配偶一起納入稅表聯合申報。
如果您並不打算與非美籍配偶聯合報稅，您也可以選擇以一家之主報稅(Head of household)的身分來報稅，但您必須支付特定受撫養人一半以上的家庭費用，且您的受撫養人必須符合條件才能以一家之主身分報稅。
舉例來說，若您的受撫養人是您的小孩，您必須與小孩同住半年以上。若您的受撫養人是您的父母親，不須同住半年以上，但您必須支付父母親一半以上的家庭費用才能以一家之主的身分報稅。
要注意的是，非美籍配偶不包含在家庭費用之內。若您沒有受撫養人，則可以選擇夫妻分開報稅。
如果您的非美籍配偶沒有個人納稅識別號(ITIN)，在申報美國稅同時，必須向美國國稅局IRS提交表格W-7申請ITIN。
美國註冊會計師 羅霞 提醒您，與非美籍配偶聯合申報美國稅時必須將配偶的全球收入申報至當年度的稅表中，直到您們選擇結束聯合申報或變更為夫妻分開申報。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
How Do I File US Tax Return If My Spouse Isn’t an American?
If you are an US citizen or a green card holder, but your spouse isn’t an American, when you are filing your US tax return, you can choose to file with your spouse as married filing jointly.
If you don’t want to file jointly with your spouse, you can choose to file as head of household (HOH). But you have to pay more than half the cost of maintaining a household for certain dependents, and your dependents have to meet the certain conditions.
For example, if your dependents are your children, you have to live with them for more than half the year. If your dependents are your parents, you don’t have to live with them, but you have to pay more than half for their household expenditure. You have to notice that your
non-resident spouse doesn’t be counted in household expenditure. If you don’t have any dependent, you can choose to file as married filing separately (MFS).
If your non-resident spouse doesn’t have Individual Taxpayer Identification Number (ITIN), you have to file Form W-7 to the IRS to apply for your spouse’s ITIN at the same time while you are filing your tax return.
USCPA Luo Xia reminds you that when you file US tax return with your spouse as married filing jointly, you have to report spouse’s all incomes around the world into your tax return, until you decide to end filing jointly or change married filing separately.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)