Filing jointly when wife earned outside U.S.

[mavboy]

Hi,

We got married in 2009 and my wife was working in UK...SHe paid her taxes there.

WHen I file for married filing jointly int he US (she is now with me in the US as a dependent) , do we need to include her work details also?

TIA,

Ramesh

[Jeff4cpa]

Depends on how you file. You can make an election to treat your nonresident alien spouse as a U.S. resident. You both must agree to be taxed as if you had been in fact, U.S. citizens or residents for the entire year. Neither spouse can claim tax treaty benefits as a resident of a foreign country. Both spouses must agree to be subject to worldwide income.

If your domicile is in a community property state (LA, TX, NM, AZ, NV,CA,WA, AK, WI, or ID), your wife is considered to have income from U.S. sources (she would have 50% of your income) and would be taxed at a flat rate of 30% if she did not make the election.

If you are in a separate property state, you can file married filing separately and report only your U.S. income on the return. Or you can make the election and file jointly as well.