• 수정
• 삭제
• 답변
• 글쓰기

coffee님이 2012-03-05 20:36:15.0에 쓰신글
>안녕하세요
>
>남편이 한국인(영주권포기)이고 현재 한국에서 거주하며 소득을 올리고, (남편이 미국 거주시에는 MFJ 로 세금보고했습니다.)
>
>wife와 아이들(16세미만 학생)은 미영주권자로써 미국에서 거주하고 있을 경우 세금보고의 대상자는 wife뿐입니까?
>
>만약 그렇다면 wife는 세금보고시 어떤 방법(MFJ, MFS, HH 등)으로 해야 하는지요?
>wife는 미국에서 따로 소득이 없고 가족의 생활비는 남편이 한국에서 보내줍니다.
>
>그런데 wife가 소득이 없어도 세금보고를 해야 하는지요?
>
>감사합니다.


>“남편이 한국인(영주권포기)이고 현재 한국에서 거주하며 소득을 올리고, (남편이 미국 거주시에는 MFJ 로 세금보고했습니다.) wife와 아이들(16세미만 학생)은 미영주권자로써 미국에서 거주하고 있을 경우 세금보고의 대상자는 wife뿐입니까? “---->I guess it depends on the situation; wife(according to a IRS provision,this is really illogical IRS provision) can ,even she is still married, file her US return as SINGLE, NOT as MFJ/MFS as long as her spouse(now he is a not a US resident) in Korea has no his world wide income or US source income. However, since he has his world wide income in Korea, wife in the US can never file her return as single; so, she can file her return as either MFJ/MFS( as long as she is still married). So, if filing jointly, it is important to also determine the amount of her own and her spouse's foreign income (I mean his income in Korea), as well as her own and her spouse's U.S. income (if any). If her  spouse in Korea doesn't have any U.S. income, he is not required to pay taxes to the IRS as he has only his income that he earns in Korea. In such case, the wife choose the marriage filing separately for her own tax return if she has  her US soirce or world wide income.I mean as a US person, a GC holder, she is subject to US taxes, fed and state taxes, on her world wide income(if she has) and her US source income(if she has).
> “만약 그렇다면 wife는 세금보고시 어떤 방법(MFJ, MFS, HH 등)으로 해야 하는지요?  wife는 미국에서 따로 소득이 없고 가족의 생활비는 남편이 한국에서 보내줍니다”----->no HOH as long as she is STILL married. As described above; she can(may) file her return as MFJ or MFS.
>“그런데 wife가 소득이 없어도 세금보고를 해야 하는지요?”---->It also depends on the situation; she , even though she actually doenst need to file her return, will need to file one in order to get her tax refund back(if she is subject to a tax refund, if NOT, no). Or as long as she is entitled to the Earned Income Tax Credit or  received Advance Earned Income Credit for this tax year, then regardless of her gross income, she must file here return. I guess the income given to her from her husband in Korea is her gift and is not subject to US taxes on  the gift. The donor, I mean her hubby in Korea, is generally responsible for paying the gift tax. Under special arrangements the done, the wife in US, may agree to pay the tax instead. However, as her hubby is NO LONGER a US resident, he is NOT subject to US gift tax.