Tax Research – 영주권배우자의 한국근무와 다른 가족의 미국거주 (2)

  • #146267
    이종권 98.***.204.56 3922

    지난 칼럼에 이어 계속 이어집니다.

    오래전부터 많은 손님께서 질문해 주시는 것중의 하나가 영주권자인 남편분은 한국에서 거주하면 일을 하시고 부인과 자녀들은 미국에 거주를 할때 세금보고는 어떻게 하는냐입니다. 최근에 많은 자료를 읽고 분석을 하여 Tax Research Report를 작성했습니다. 번역상의 오해를 방지하기 위해 영어로 준비를 했습니다. 추후 시간이 되면 한글로 번역하여 올리겠습니다.

    Report의 인용을 원하시는 분은 저에게 연락주시면 감사드리겠습니다.

    이종권공인회계사
    Jack Lee, CPA
    Wiselee & Co
    4 Venture, Ste 210, Irvine, CA 92618
    (949) 288-3639
    j.lee@wnco.net
    https://www.wnco.net

    APPLICATION

    Tax home of a green card holder or non-green card holder is in foreign country if his work place and the place of abode in a real and substantial sense is foreign country even if his spouse and children dwell in US.

    For the purpose of determining foreign earned income exclusion, the amount of earned income is determined separately for each spouse on the basis of the income attributable to the services of that spouse.

    In the absence of an election of U.S. citizen and nonresident alien spouse to be taxed as if both were citizens or residents, the income “actually” attributable to the nonresident alien spouse, if from foreign sources, is exempt from U.S. taxation.

    With respect to community property laws in determining excludable foreign earned income, a husband and wife with community income is determined separately for each spouse on the basis of income attributable to that spouse’s services without regard to community property laws.

    With respect to community property laws in California income tax purpose, tax filing status of married filing separately in California is allowed if either spouse was a nonresident for the entire year and had no income from California sources during 2013. In other words, if the earning spouse is a nonresident and working in foreign country, no income is allocable to California resident spouse. Therefore no income is reportable to California if the other spouse has no California income.

    With respect to the resident status for the purpose of federal and California income tax, a green card holder whose family dwells in California but working in foreign county is treated as a resident on federal tax return however a nonresident on California tax return because married filing separately is allowed in California when the income is earned in a country where no community property tax law rules.

    CONCLUSION

    When a green card holder spouse is working in Korea and the other spouse and children live in California, the family is required to report income from Korea on federal income tax return while foreign earned income exclusion could be utilized when conditions are met. However California income tax return is not required since married filing separately is allowed and the green card holder spouse is not a California resident.

    When a nonresident spouse is working in Korea and the other spouse and children live in California, income by the nonresident spouse does not need to be reported to federal as well as California. Community property laws do not apply to income by nonresident spouse working in Korea.