I lived and worked in US in 2018 and filed both the federal tax and the state tax (CA) in 2019. I left US in 2018 Dec and settled in new country.
For 2019, I got married and lived outside US for the entire year with my spouse. Neither me nor my spouse are US citizens or permanent residents. I don't have any US W2 income in 2019, but I do have some long term capital gains for the year 2019. My questions are :
- Am I correct in understanding that we both are Non Resident aliens for tax purposes ?
- Will I be filing the US taxes as a Non Resident alien (Married filing separate) for the year 2019 ? (I do not meet substantial presence test)
- For federal taxes, I will report the capital gains + dividends and pay appropriate tax on them. Am I correct ?
- Do I need to file state taxes at all ? If yes, that should be the last state I resided in (CA) which is a community property state ? Will I have to apply for ITIN for my spouse ?