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  • 1.  IRC 6013 Non-resident Alien

    Silver Most Valuable Member
    Posted 05-06-2014 08:18 AM
    Hello Again,


    Anyone with experience with US citizen with non-resident alien spouse? To make matters a bit more interesting the couple is same sex and legally married in NYS.

    Here are some questions:

    1) Does election under 6013, electing  to file joint and taxing non-resident alien spouse worldwide income, subject the assets of the non-resident spouse to the foreign bank/asset reporting rules? How about US estate taxes?  
    2) If the election is made under 6013, can the non-resident alien spouse claim the foreign earned income exclusion? I thought that the foreign earned income exclusion applied only to US citizens. Does election under 6013 qualify a person for the exclusion assuming that they meet ?

    Any thoughts or advice would be appreciated.

    Bob S
    631-569-5600

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    Robert Sick
    ROBERT SICK, CPA PLLC
    Patchogue NY
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  • 2.  RE:IRC 6013 Non-resident Alien

    Posted 05-07-2014 10:06 AM
    From a 1040 perspective, it makes no difference.  The non-resident will have to get an ITIN and be subject to US tax less the FTC.  That includes disclosure of bank accounts.  I can help you with the ITIN.  The US Citizen can still elect Married filing separately and keep the spouse out of everything. 

    I do not follow your estate question.

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    M. Daniel Martin BA
    M. DANIEL MARTIN, CPA EA
    Babylon NY
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