U.S. TAX GUIDE IN IRELAND
Do you need to include your Irish spouse on your US tax return? 
No, you don’t have to include your Irish spouse on your US tax return unless you choose to file jointly.
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When might you need to include more details about your spouse?
If you opt to file jointly, you’ll need to provide more information about your spouse’s income. They’ll also need an Individual Taxpayer Identification Number (ITIN) if they don’t have a Social Security Number (SSN).
You can obtain an ITIN by submitting Form W-7 to the IRS.
Why would it be beneficial to include your spouse on your tax return?
Filing jointly can offer several benefits:
- Child Tax Credit: Joint filing could help you qualify for the Child Tax Credit refund.
- Potential Tax Savings: If one spouse earns significantly more, filing jointly may reduce your overall tax burden.
- Extra Tax Credits: You might become eligible for additional credits, such as the Earned Income Tax Credit (EITC).
- Taking Advantage of Tax Treaties: Some tax treaties between the US and Ireland may require your spouse’s details to claim specific benefits.
However, remember that including your spouse means they’ll need to report their worldwide income to the US.
Can you claim the Child Tax Credit refund if your children aren’t US citizens?
No, the Child Tax Credit refund is only available for children who are US citizens. To qualify, your children must have US citizenship, a Social Security Number, and be under 17 years old.
What if your children are US citizens but you aren’t earning income in Ireland?
If you’re not earning income in Ireland, you might not be eligible for the Child Tax Credit refund.
However, if your spouse works and isn’t a US citizen, you might include them on your US tax return to potentially qualify for the refund. This is often relevant when one parent stays home while the other works.
