 Filing
status for newlywed with absent spouse
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 Dear
Tax Talk,
I got a green card in October 2005. However, I got married in September
2005. My wife visited me for two weeks here in the U.S., and she
went back to her home country to arrange the visa from there. She
hasn't come back to the U.S. since then. What is my tax filing status
for 2005? Is it possible to file as married filing jointly? Thanks
a lot.
-- Erwin
 Dear
Erwin,
It doesn't seem like the marriage is off to a
good start. However, you'll soon notice that the Internal Revenue
Service is a lot easier to deal with than Immigration and Naturalization
Service. You didn't say what your status was prior to obtaining
your green card, but I'm assuming you've filed in prior years as
a U.S. resident and your wife is a nonresident for tax purposes.
When you're married, your filing options are generally either married
filing separately or married filing jointly.
You cannot file a joint return with a nonresident
alien unless she elects to be treated as a resident for income tax
purposes for the full year. If she elects to be treated as a resident
for the full year, she will be taxed in the United States on her
income from her home country for the full year, including the time
prior to marrying you. This income, if any, would be reported on
your joint return. This election would be beneficial if she had
little or no income from her home country since the tax rates, exemptions
and deductions would be more favorable if you file jointly rather
than separately.
To make this election, attach a statement, signed
by both spouses, to your joint return for 2005. It should contain
the following information.
- A declaration that one spouse was a nonresident
alien and the other spouse a U.S. citizen, or resident alien,
on the last day of your tax year, and that you choose to be treated
as U.S. residents for the entire tax year.
- The name, address and identification number of
each spouse.
If your wife does not have and is not yet eligible
for a Social Security number, she must apply for an individual tax
identification number. For details on how to do so, see Form W-7
and its instructions. Form W-7 should be submitted with your 2005
Form 1040.
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