Delaware County Tax Attorney Elaborates on Filing Taxes

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Question:

I am a U.S. citizen married in Thailand to a Polish citizen.  Our marriage was never registered in the U.S.  Can I file taxes as a single unit the marriage is registered in the USA?

Answer:

As an experienced Delaware County Tax Attorney, I often handle these types of matters. Generally the IRS defers to state or foreign law to determine whether you have a valid marriage for tax purposes. Most of the time, foreign marriages will be recognized as being valid in the US, which means that you would not be allowed to file as “Single.”

With this in mind, you do have a couple of options. One is to file as “Married Filing Separately” which is essentially the default filing status for a US citizen who is married to a nonresident. Alternatively, you can file as “Married Filing Jointly” if both you and your spouse make an election to treat the spouse as a US resident for tax purposes. Another option is to file as “Married Filing Separately” but claim your spouse an additional exemption. The problem with this final method is that your spouse will have to apply for an ITIN if they do not already have an SSN.

Do you have an unregistered marriage in the U.S., but still want to file for U.S. taxes?  If so, contact the experienced Delaware County Tax Attorney Steven Chisholm.

This legal question was answered by Steven Chisholm, an experienced Delaware County Tax Attorney.  This does not consent an attorney client relationship.