How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask Mike-USACPA Your Own Question
Mike-USACPA
Mike-USACPA, Accountant
Category: Tax
Satisfied Customers: 33
Experience:  I am a CPA licensed in Virginia, Minnesota and Wisconsin, and have been working in the tax accounting field for over 10 years.
68043281
Type Your Tax Question Here...
Mike-USACPA is online now
A new question is answered every 9 seconds

UK citizen married to a US citizen. Lived in UK until October

This answer was rated:

UK citizen married to a US citizen. Lived in UK until October 2011 when both moved to the US. UK husband is working in US and having taxes taken out. He is on an L1 visa and an application for a green card.. US spouse filed her own 2011 US tax return - married filing separate.
UK husband - met presence test on July 11, 2011 but was in US more than 10 days in May 2011. Therefore UK husband is resident starting in May?
UK husband is a dual status taxpayer and will have to report worldwide income starting in May 2011?
UK husband is "dual status" taxpayer for 2011?

Mike-USACPA :

Hello,

Mike-USACPA :

It appears you have already done quite a lot of research on his residency. I agree that your husband would meet the presence test in May and be taxed in the US on worldwide income starting in May 2011.

Mike-USACPA :

The US will allow a foreign tax credit on form 1116 to help offset the UK taxes associated with the double taxed income.

Mike-USACPA :

I recommend discussing with the UK tax accountant or review UK tax return to determine how much of the income is taxed and apply this to the US return.

Mike-USACPA :

To answer your final question, I agree your husband will be a dual status taxpayer in 2011 for US taxes and will need to file a 1040, with a 1040-NR attachment to report any US source income on the 1040NR and will need to pay tax on this income. Be sure to write Dual-Status on the top of your return for 2011.

Mike-USACPA :

Please let me know if you have any additional questions, or if I did not answer yours completely. It appears you are looking more for confirmation and I would agree that you have it all right, if this is what you need.

Customer:

Thanks. I wanted to make sure I was on the right track.

Mike-USACPA and 2 other Tax Specialists are ready to help you