To qualify as an abandoned spouse, you must satisfy the following requirements:

• you did not file a joint return.
• you can claim the child, stepchild, or adopted child as a dependent.
• your qualified dependent lived with you for more than ½ year.

Can a married couple live in two different countries?

Yes, it is possible for spouses to be fiscally resident in two different countries and so to file their tax declarations in two different countries.

How does the foreign tax credit work?

The IRS limits the foreign tax credit you can claim to the lesser of the amount of foreign taxes paid or the U.S. tax liability on the foreign income. For example, if you paid $350 of foreign taxes, and on that same income you would have owed $250 of U.S. taxes, your tax credit will be limited to $250.

Why are so many women working outside the home?

The fact that women are working in record numbers is not a new phenomenon. What has changed are the conditions and places in which they work. Many tasks which were once performed inside the home are now the source of jobs held by women outside the home. World War II stands as a major breaking point in fe-

Do you have to pay taxes if you live outside the USA?

If you’re uninsured and living abroad, you don’t have to pay the fee that other uninsured U.S. citizens may have to pay. To meet this requirement/exemption, you must meet either the IRS “330 day Physical Presence Test” (outside the USA for 330 or more days a year) or meet the IRS “bona fide” residence test requirements.

Is the increase in women working out side the home?

Coincident with the increase in women working out- side the home is the increase in divorce rates. Yet, it may be wrong to jump to any simple cause-and-effect conclusions. The impact of a wife’s work on divorce is no less cloudy than its impact on marriage decisions.

How many hours does a wife work in a week?

Rough estimates based on data from the late 1960’s and early 1970’s indicated that a wife may average 65 hours on her combined jobs inside and outside the home (assuming that she holds a full- time job in the labor market). This exceeds the average time husbands spent working on the job and in the home by about 8 hours per week.