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Re: Spouse with overseas income

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I'm new

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I am Australian and worked two weeks into the financal year before I moved to the US on July 27th of 2017 to marry my fiance who is American. We got married in October in Texas and he is a teacher. I am filing my tax return and was wondering how I enter his income in the spouse section. How should I list his income since he has had no Australian income? 

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ATO Certified

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Hi @SarahTrestrail,

 

Welcome to our Community!

 

As you had a spouse during the 2018 tax year you need to complete the spouse details question. At label O you write the amount of taxable income of your spouse in his Australian lodged tax return. Assuming that your spouse was not an Australian resident for tax purposes in 2018 and that he did not a lodge an Australian tax return then you would need to include any Australian sourced income or capital gains from Australian real property made by him during the 2018 year. If he did not have any such income or gains during the 2018 year then you would write zero at label O. 


If he was not an Australian tax resident in 2018 and had no Australian sourced income or gains, it would be accepted that no other income labels would need to be filled out for the spouse at Step 4

 

You can find further information about spouse’s details in the tax return instruction guide on our website.

 

Thanks, JodieH.

3 REPLIES 3
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Taxicorn

Replies 2

Where is he living?

Is he considered to be a resident of australia for tax?

 

If he was NOT considered to be an Australian Resident at the time of earning then it may go at :

 

C - Your spouse’s target foreign income

Best answer

ATO Certified

Community Support

Replies 1

Hi @SarahTrestrail,

 

Welcome to our Community!

 

As you had a spouse during the 2018 tax year you need to complete the spouse details question. At label O you write the amount of taxable income of your spouse in his Australian lodged tax return. Assuming that your spouse was not an Australian resident for tax purposes in 2018 and that he did not a lodge an Australian tax return then you would need to include any Australian sourced income or capital gains from Australian real property made by him during the 2018 year. If he did not have any such income or gains during the 2018 year then you would write zero at label O. 


If he was not an Australian tax resident in 2018 and had no Australian sourced income or gains, it would be accepted that no other income labels would need to be filled out for the spouse at Step 4

 

You can find further information about spouse’s details in the tax return instruction guide on our website.

 

Thanks, JodieH.

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Newbie Registered Tax Practitioner

Replies 0

I agree with JodieH's determination. 

 

Cheers.