U.S. TAX GUIDE IN THE UK
Should I include my non-American spouse on my US tax return?
Typically, you shouldn’t include your non-American spouse on your US tax return unless there’s a specific reason. If your spouse isn’t a US citizen or Green Card holder, they don’t need to file a US tax return. Simply mention their name on your return.
Can I add my non-US spouse’s financial information to my US tax return?
Most US persons with non-US spouses avoid including their spouse’s financial information to keep them out of the US tax system, which would require reporting worldwide income. However, if they get an ITIN, you can include their financial details.
How do I obtain a Social Security Number or ITIN for my non-US spouse?
Your non-US spouse likely can’t get a Social Security Number but can apply for an ITIN by filing Form W-7 with the IRS, if specific conditions are met.
When should I consider filing jointly with my non-US spouse?
Consider filing jointly to qualify for benefits like the Child Tax Credit Refund. For example, if your spouse earns taxable income in the UK, filing jointly might help you benefit from refundable credits. However, your spouse will need to comply with US tax filing requirements.
Can I claim the IRS Additional Child Tax Credit Refund for my non-US citizen children?
No, only if your children are eligible for US citizenship and have a Social Security Number can you claim the Child Tax Credit. Ensure they meet IRS criteria for dependents.
Is there a tax-free gift limit for my non-US spouse?
Yes, the annual gift limits are:
- $164,000 for 2022
- $175,000 for 2023
- $185,000 for 2024
What steps should I take if considering these options?
- Consult a Tax Professional: Understand both the US and UK tax systems.
- Gather Documentation: Ensure you have all necessary documents, whether applying for an SSN, ITIN, or joint filing.
- Consider Long-Term Implications: Including a non-US spouse affects future filings and potential tax liabilities.
- Stay Informed: Keep up with changes in tax laws to optimize your situation.
