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non resident spouse - married filing separtely

Forum|Forum|8 years ago
April 7, 2018
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so the IRS says this about spouse exemption:

If married filing separately, the taxpayer can claim an exemption

for his or her spouse if the spouse had no gross income, isn’t

filing a return, and can’t be claimed as a dependent on another

taxpayer’s return.

my question is, what do they mean by "no gross income"? is it no gross US income or no gross worldwide income? if the nr spouse is earning a salary in another country , do they have income for US tax purposes?

Other

Best answer by LindaA

They mean income from U.S. sources. Here is a quotation from the IRS FAQs About International Individual Tax Matters (italics are mine):

"If you do not file a joint return, you can claim an exemption for your nonresident alien spouse only if your spouse has no income from sources within the United States and is not the dependent of another U.S. taxpayer."

L

LindaAAnswer

They mean income from U.S. sources. Here is a quotation from the IRS FAQs About International Individual Tax Matters (italics are mine):

"If you do not file a joint return, you can claim an exemption for your nonresident alien spouse only if your spouse has no income from sources within the United States and is not the dependent of another U.S. taxpayer."