初次報稅問題請教 - 美國

※ 引述《singingman (老人)》之銘言：
: 小弟去年六月從台灣拿Ｌ1來加州工作,老婆仍然留在台灣工作,尚未申請L2赴美生活.
: 因為今年要開始在美國報稅,爬文之後了解配偶是exemption不是dependent.
: 由於老婆以前在美國念書打工有申請了SSN,所以請教版上各位前輩我是否可以在今年
: 報稅的時候以稅務居民的身份用她的SSN報Married Jointly Filing?
Yes, you have to file a statement according to the following:
https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

: 如果可以的話,老婆是不是也要把台灣的收入向美國一起報稅？
Yes, if you claim your nonresident spouse as resident, her worldwide
income for the entire year needs to be included on 1040 with you.
You are both subject to FBAR (form 114) reporting too.

: 她的台灣收入是否有tax credit可以抵免呢？
Yes, however, you may take foreign earned income exclusion concurrently.
Normal case is the entire foreign earned income is excluded so no foreign
tax can be applied.

: 另外我在去年六月前有到美國出差50天,relocate前的台灣收入是否需向美國繳稅呢？
: 希望各位有經驗的前輩們能給小弟一些意見或建議,謝謝各位.
Yes, you have to include your worldwide income for the entire year too.

There is another option for situation like yours - do a "dual-status" in
which you are treated as resident only for the part you're in the US.
Therefore you only report your worldwide income during the time you are in
the US. You cannot file jointly with your wife but may claim her exemption
on your tax return.

I suggest you calculate both situations and see which one is more favorable.

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