I-864 Affidavit of Support - Sponsor's Tax Return Eligibility for Years Living/Working Outside USA

[bauser 0]

Just a heads up -- while this is technically a question about the Affidavit of Support, it is really about US tax return eligibility.

The question is about to my primary sponsor's (USC Fiancee) Affidavit of Support. Part 25 asks whether she filed tax returns for the past 3 tax years (2006, 2007, 2008).

2008 is not an issue because that's when she moved back to the US. We therefore have her IRS transcript for 2008, which will be submitted with the affidavit.

The real meat of the question is whether she was required to file US tax returns for 2006 and 2007, or if we can simply state that she was exempt.

Here's what we know for the tax years of 2006 and 2007:

--She was a bona fide resident of Canada

--She earned all of her money in Canada for a Canadian company

--She did not work or earn money in the USA

--She did not file a tax return in the USA

--All of the money she earned qualifies for Foreign Earned Income Exclusion (under ~$87k)

So, can we check part 25 and attach a sheet that states she did not file for 2006 and 2007 because her earnings for those years were exclusively Foreign Earned and wholly qualify for Foreign Earned Income Exclusion?

---

Additional notes:

Just as a little background, the net effect of filling out a 1040 for each of those years would be to list her foreign income on line 7, then credit all of that income on line 21 as per Form 2555-EZ--which brings her total income for each year to $0.

This might be over thinking the primary sponsor's affidavit because my she can't meet the poverty guidelines anyway, so we have a joint sponsor who earns way over the poverty guideline on income alone. I just don't want us to get tripped up on the technicalities of part 25 because in the instructions it states that you must explain why you did not file for a previous year if that is the case.

---

Thanks in advance!

[trailmix 77]

I believe she must file those tax returns.

As you mention, using the 2555 brings here total U.S. income for taxation purposes to zero - however if you don't fill out the 2555 (ie you do not file the returns) then her income is not zero.

That is the way I see it anyway.

If you do not file for a year, you have to explain why. I do not think that having no tax liability for a year is probably going to be good enough.

"If the sponsor did not file a tax return, the sponsor must prove that he or she was not required to file. If a sponsor should have filed, the sponsor must file retroactively and provide proof of filing. Note that U.S. citizens generally have an obligation to file a tax return on non-U.S. earnings even if there was no tax liability".

Adjudicator's Field Manual - Redacted Public Version \ Chapter 20 Immigrants in General \ Enforceable Affidavits of Support.[Revised as of 06/27/2006] .

Edited May 12, 2009 by trailmix

[FreddY2081 0]

I believe she must file those tax returns.

As you mention, using the 2555 brings here total U.S. income for taxation purposes to zero - however if you don't fill out the 2555 (ie you do not file the returns) then her income is not zero.

That is the way I see it anyway.

If you do not file for a year, you have to explain why. I do not think that having no tax liability for a year is probably going to be good enough.

"If the sponsor did not file a tax return, the sponsor must prove that he or she was not required to file. If a sponsor should have filed, the sponsor must file retroactively and provide proof of filing. Note that U.S. citizens generally have an obligation to file a tax return on non-U.S. earnings even if there was no tax liability".

Adjudicator's Field Manual - Redacted Public Version \ Chapter 20 Immigrants in General \ Enforceable Affidavits of Support.[Revised as of 06/27/2006] .

And what if the wife had no income for the last 3 years....

I am getting ready for when my wife will have to send her taxes to the nvc, but she didnt file any taxes for the past 4 years, the last ones she did where back in 2005, and after that she lived at my house in italy, and she had no income.

now the question, what do we have to provide to the nvc if she had absolutely no income for the past 3 years? This question is bugging me, because we also have a joint sponsor that will give us the papers, but we dont have her taxes for the last 3 years..

Thanl you very much

[Gary and Alla 3,694]

Just a heads up -- while this is technically a question about the Affidavit of Support, it is really about US tax return eligibility.

The question is about to my primary sponsor's (USC Fiancee) Affidavit of Support. Part 25 asks whether she filed tax returns for the past 3 tax years (2006, 2007, 2008).

2008 is not an issue because that's when she moved back to the US. We therefore have her IRS transcript for 2008, which will be submitted with the affidavit.

The real meat of the question is whether she was required to file US tax returns for 2006 and 2007, or if we can simply state that she was exempt.

Here's what we know for the tax years of 2006 and 2007:

--She was a bona fide resident of Canada

--She earned all of her money in Canada for a Canadian company

--She did not work or earn money in the USA

--She did not file a tax return in the USA

--All of the money she earned qualifies for Foreign Earned Income Exclusion (under ~$87k)

So, can we check part 25 and attach a sheet that states she did not file for 2006 and 2007 because her earnings for those years were exclusively Foreign Earned and wholly qualify for Foreign Earned Income Exclusion?

---

Additional notes:

Just as a little background, the net effect of filling out a 1040 for each of those years would be to list her foreign income on line 7, then credit all of that income on line 21 as per Form 2555-EZ--which brings her total income for each year to $0.

This might be over thinking the primary sponsor's affidavit because my she can't meet the poverty guidelines anyway, so we have a joint sponsor who earns way over the poverty guideline on income alone. I just don't want us to get tripped up on the technicalities of part 25 because in the instructions it states that you must explain why you did not file for a previous year if that is the case.

---

Thanks in advance!

I also worked in Canada for a year. Canada and US have cooperative tax agreements. She MUST file US tax returns for those years, however, taxes paid in Canada will be credited against taxes owed in the US, generally it is a wash (or a loss for her). As a citizen of the US and resident/legal worker in Canada she actually has/had the choice of which country to pay taxes to. I filed and paid in the USA and used the credit against the Canadian tax return. She probably paid too much. She will need to file the US taxes. She can get the forms online, google 1040/2007 for example. There is no penalty for late filing if no taxes are owed. Just a few hours paperwork. She will need to attach a copy of her complete Canadian tax return. for each year and also for her I-864

[Gary and Alla 3,694]

Just a heads up -- while this is technically a question about the Affidavit of Support, it is really about US tax return eligibility.

The question is about to my primary sponsor's (USC Fiancee) Affidavit of Support. Part 25 asks whether she filed tax returns for the past 3 tax years (2006, 2007, 2008).

2008 is not an issue because that's when she moved back to the US. We therefore have her IRS transcript for 2008, which will be submitted with the affidavit.

The real meat of the question is whether she was required to file US tax returns for 2006 and 2007, or if we can simply state that she was exempt.

Here's what we know for the tax years of 2006 and 2007:

--She was a bona fide resident of Canada

--She earned all of her money in Canada for a Canadian company

--She did not work or earn money in the USA

--She did not file a tax return in the USA

--All of the money she earned qualifies for Foreign Earned Income Exclusion (under ~$87k)

So, can we check part 25 and attach a sheet that states she did not file for 2006 and 2007 because her earnings for those years were exclusively Foreign Earned and wholly qualify for Foreign Earned Income Exclusion?

---

Additional notes:

Just as a little background, the net effect of filling out a 1040 for each of those years would be to list her foreign income on line 7, then credit all of that income on line 21 as per Form 2555-EZ--which brings her total income for each year to $0.

This might be over thinking the primary sponsor's affidavit because my she can't meet the poverty guidelines anyway, so we have a joint sponsor who earns way over the poverty guideline on income alone. I just don't want us to get tripped up on the technicalities of part 25 because in the instructions it states that you must explain why you did not file for a previous year if that is the case.

---

Thanks in advance!

I also worked in Canada for a year. Canada and US have cooperative tax agreements. She MUST file US tax returns for those years, however, taxes paid in Canada will be credited against taxes owed in the US, generally it is a wash (or a loss for her). As a citizen of the US and resident/legal worker in Canada she actually has/had the choice of which country to pay taxes to. I filed and paid in the USA and used the credit against the Canadian tax return. She probably paid too much. She will need to file the US taxes. She can get the forms online, google 1040/2007 for example. There is no penalty for late filing if no taxes are owed. Just a few hours paperwork. She will need to attach a copy of her complete Canadian tax return. for each year and also for her I-864

For the I-864, she will only need to attach the 2008 return. She will make a statement of earnings for 2007 and 2006, BUT she will need to be current on all her filings, I mis-spoke to say she would need to attach her 2006 and 2007 US and Canadian returns. Sorry. Yes, you have a co-sponsor so the amount of her income is not critical.

[FreddY2081 0]

Just a heads up -- while this is technically a question about the Affidavit of Support, it is really about US tax return eligibility.

The question is about to my primary sponsor's (USC Fiancee) Affidavit of Support. Part 25 asks whether she filed tax returns for the past 3 tax years (2006, 2007, 2008).

2008 is not an issue because that's when she moved back to the US. We therefore have her IRS transcript for 2008, which will be submitted with the affidavit.

The real meat of the question is whether she was required to file US tax returns for 2006 and 2007, or if we can simply state that she was exempt.

Here's what we know for the tax years of 2006 and 2007:

--She was a bona fide resident of Canada

--She earned all of her money in Canada for a Canadian company

--She did not work or earn money in the USA

--She did not file a tax return in the USA

--All of the money she earned qualifies for Foreign Earned Income Exclusion (under ~$87k)

So, can we check part 25 and attach a sheet that states she did not file for 2006 and 2007 because her earnings for those years were exclusively Foreign Earned and wholly qualify for Foreign Earned Income Exclusion?

---

Additional notes:

Just as a little background, the net effect of filling out a 1040 for each of those years would be to list her foreign income on line 7, then credit all of that income on line 21 as per Form 2555-EZ--which brings her total income for each year to $0.

This might be over thinking the primary sponsor's affidavit because my she can't meet the poverty guidelines anyway, so we have a joint sponsor who earns way over the poverty guideline on income alone. I just don't want us to get tripped up on the technicalities of part 25 because in the instructions it states that you must explain why you did not file for a previous year if that is the case.

---

Thanks in advance!

I also worked in Canada for a year. Canada and US have cooperative tax agreements. She MUST file US tax returns for those years, however, taxes paid in Canada will be credited against taxes owed in the US, generally it is a wash (or a loss for her). As a citizen of the US and resident/legal worker in Canada she actually has/had the choice of which country to pay taxes to. I filed and paid in the USA and used the credit against the Canadian tax return. She probably paid too much. She will need to file the US taxes. She can get the forms online, google 1040/2007 for example. There is no penalty for late filing if no taxes are owed. Just a few hours paperwork. She will need to attach a copy of her complete Canadian tax return. for each year and also for her I-864

For the I-864, she will only need to attach the 2008 return. She will make a statement of earnings for 2007 and 2006, BUT she will need to be current on all her filings, I mis-spoke to say she would need to attach her 2006 and 2007 US and Canadian returns. Sorry. Yes, you have a co-sponsor so the amount of her income is not critical.

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

[trailmix 77]

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

Have a look at the instructions on the I-864 (page 8):

If you were not required to file a Federal income tax return under U.S. tax law because your income was too low, attach a written explanation

[FreddY2081 0]

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

Have a look at the instructions on the I-864 (page 8):

If you were not required to file a Federal income tax return under U.S. tax law because your income was too low, attach a written explanation

Yes, I looked into it, and called the NVC for confirmation, and they also told me that ill need 2 joint sponsors in order to get approved

[Thai family 0]

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

Have a look at the instructions on the I-864 (page 8):

If you were not required to file a Federal income tax return under U.S. tax law because your income was too low, attach a written explanation

Have her get that explanation notarized and include evidence to back up why she wasn't required to file. A visa info specialist in DC advised us to do this in a similar case.

Thai Mom

[FreddY2081 0]

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

Have a look at the instructions on the I-864 (page 8):

If you were not required to file a Federal income tax return under U.S. tax law because your income was too low, attach a written explanation

Have her get that explanation notarized and include evidence to back up why she wasn't required to file. A visa info specialist in DC advised us to do this in a similar case.

Thai Mom

Every day that goes by things get more complicated... BTW, thank God I discovered this great source of information about this topic..

[FreddY2081 0]

Does anyone knows what are the requirements for the AOS??

I mean, that says you could meet the required amount even also with assets, but, how would it be the amount?

im trying to find the right sponsor here...

[Gary and Alla 3,694]

Just a heads up -- while this is technically a question about the Affidavit of Support, it is really about US tax return eligibility.

The question is about to my primary sponsor's (USC Fiancee) Affidavit of Support. Part 25 asks whether she filed tax returns for the past 3 tax years (2006, 2007, 2008).

2008 is not an issue because that's when she moved back to the US. We therefore have her IRS transcript for 2008, which will be submitted with the affidavit.

The real meat of the question is whether she was required to file US tax returns for 2006 and 2007, or if we can simply state that she was exempt.

Here's what we know for the tax years of 2006 and 2007:

--She was a bona fide resident of Canada

--She earned all of her money in Canada for a Canadian company

--She did not work or earn money in the USA

--She did not file a tax return in the USA

--All of the money she earned qualifies for Foreign Earned Income Exclusion (under ~$87k)

So, can we check part 25 and attach a sheet that states she did not file for 2006 and 2007 because her earnings for those years were exclusively Foreign Earned and wholly qualify for Foreign Earned Income Exclusion?

---

Additional notes:

Just as a little background, the net effect of filling out a 1040 for each of those years would be to list her foreign income on line 7, then credit all of that income on line 21 as per Form 2555-EZ--which brings her total income for each year to $0.

This might be over thinking the primary sponsor's affidavit because my she can't meet the poverty guidelines anyway, so we have a joint sponsor who earns way over the poverty guideline on income alone. I just don't want us to get tripped up on the technicalities of part 25 because in the instructions it states that you must explain why you did not file for a previous year if that is the case.

---

Thanks in advance!

I also worked in Canada for a year. Canada and US have cooperative tax agreements. She MUST file US tax returns for those years, however, taxes paid in Canada will be credited against taxes owed in the US, generally it is a wash (or a loss for her). As a citizen of the US and resident/legal worker in Canada she actually has/had the choice of which country to pay taxes to. I filed and paid in the USA and used the credit against the Canadian tax return. She probably paid too much. She will need to file the US taxes. She can get the forms online, google 1040/2007 for example. There is no penalty for late filing if no taxes are owed. Just a few hours paperwork. She will need to attach a copy of her complete Canadian tax return. for each year and also for her I-864

For the I-864, she will only need to attach the 2008 return. She will make a statement of earnings for 2007 and 2006, BUT she will need to be current on all her filings, I mis-spoke to say she would need to attach her 2006 and 2007 US and Canadian returns. Sorry. Yes, you have a co-sponsor so the amount of her income is not critical.

What about my situation ?? She had absolutely no income from 2005... How are we going to resolve this?

You do not need to report anything for 2005. The statute of limitations on personal tax returns is 3 years. 2005 no longer exists. 2006, 2007, 2008 are all that is needed to be filed

[Gary and Alla 3,694]

Does anyone knows what are the requirements for the AOS??

I mean, that says you could meet the required amount even also with assets, but, how would it be the amount?

im trying to find the right sponsor here...

Assets are valued at 1/3 of income. $3000 in assets makes up for $1000 in income shortage. You must have professional asset appraisal or statements of accounts. Assets must be able to be liquidated within one year without adverse affect on the family.

[FreddY2081 0]

Does anyone knows what are the requirements for the AOS??

I mean, that says you could meet the required amount even also with assets, but, how would it be the amount?

im trying to find the right sponsor here...

Assets are valued at 1/3 of income. $3000 in assets makes up for $1000 in income shortage. You must have professional asset appraisal or statements of accounts. Assets must be able to be liquidated within one year without adverse affect on the family.

This i understood, I was wondering how to calculate if my sponsor, of 2 sponsors are enough or not...

[FreddY2081 0]

Im getting everything more clear day by day, now i would like to have another information from you guys...

How will my wife demostrate that she lived in italy for the last 3 years???

And plus, if anyone of you has a sample of an explanation note for not having filed any taxes I would really appreciate..

Thank you!!!