FYI, I live abroad outside the U.S. but I am a U.S. citizen.
My wife has a non-resident alien status as far as the IRS is concerned. Until this year I never reported her income as I am allowed to do.
I recently learned that I can choose to report her income by making a declaration as such and revoke it when I want.
1) How to verify that the IRS agrees that my wife has a non-resident alien status? She has a S.S. # but her green card expired a while ago and she has doesn't have U.S. citizenship but she lived in the U.S. until 18 or so which is about 17 years ago.
2) I made less than $3000 earned income in 2014, 2013 and 2012. Can I file a 1040x and state that I wish to report her earnings for those years so I can get a child tax credit refund?
If so, how do I do it? I fill out the 1040x, add her income and write on a separate piece of paper that I hereby retroactively reporting my wife's income for those years and for 2015? Am I missing anything?
3) How to revoke it if I ever make enough that it's not worth my while to report her income?
4) For 2015, do I just add her earning to mine (we are reporting jointly)? I.e. If I made $20,000 and she made $10,000, do I report my earned income as $30,000 for 2015 and then calculate child tax credit based on that?
My wife has a non-resident alien status as far as the IRS is concerned. Until this year I never reported her income as I am allowed to do.
I recently learned that I can choose to report her income by making a declaration as such and revoke it when I want.
1) How to verify that the IRS agrees that my wife has a non-resident alien status? She has a S.S. # but her green card expired a while ago and she has doesn't have U.S. citizenship but she lived in the U.S. until 18 or so which is about 17 years ago.
2) I made less than $3000 earned income in 2014, 2013 and 2012. Can I file a 1040x and state that I wish to report her earnings for those years so I can get a child tax credit refund?
If so, how do I do it? I fill out the 1040x, add her income and write on a separate piece of paper that I hereby retroactively reporting my wife's income for those years and for 2015? Am I missing anything?
3) How to revoke it if I ever make enough that it's not worth my while to report her income?
4) For 2015, do I just add her earning to mine (we are reporting jointly)? I.e. If I made $20,000 and she made $10,000, do I report my earned income as $30,000 for 2015 and then calculate child tax credit based on that?