Income tax question

[Weslie.Kristina 0]

I was married Dec. 21, 2010 in Finland. I am the USC and need to file my taxes this year, but we are right in the middle of the CR-1 process. Does anyone have any tips on how to file this, or how I will list my wife (Finnish citizen still, with no greencard yet)?

Any information would be helpful.

Thanks.

[lucyrich 20]

I assume you meant you were married in December of 2009, not December of 2010, since December of 2010 is in the future.

Since you were married as of December 31, your choices are to file as "married filing jointly" or "married filing separately". Perhaps if you have a qualifying relative living at home with you (not your spouse), you might be eligible for "head of household", but there are other requirements which must be met for that status.

Note that the filing status "single" is not available to legally married persons, regardless of the place of residence of the spouse, or the immigration status of the spouse. And note also that you'll probably be showing your tax returns to immigration, either for an affidavit of support, an I-751 petition for removal of conditions, or an N-400 naturalization petition, or some combination of these, so you probably want your return to correctly reflect your marital status.

Filing as "married filing separately" is straightforward, but probably expensive. While there's a place for your spouse's SSN, you don't need to put anything in there if your spouse does not have and is not required to have a SSN or ITIN. (see pub 17 http://www.irs.gov/publications/p17/ch02.html#en_US_publink1000170777 )

Filing as "married filing jointly" requires that your wife also sign the return, and declare her worldwide income. She may not have to pay tax on income earned outside the US, but she'd still have to declare it. It would also require that the two of you sign a paper saying you elect to treat her (a nonresident alien spouse) as a resident for the 2009 tax year, since otherwise, a nonresident alien is ineligible to file a joint return. It probably also requires that she file a W-7 to get an ITIN.

Publication 519 gives details.

http://www.irs.gov/publications/p519/ch01.html#en_US_publink100038991

[egypt lover 0]

we thought about that too iam not with my wife now and she filled her taxes already online as single but they told her we can do it joint taxes using some thing called form w-7 i dont have any details but i will ask my wife and answer u soon

[Malrothien 6]

W-7 is to file for an ITIN - Individual Tax Identification Number - which is used for those that are not eligible for a SSN.

[sjr09 155]

W-7 is to file for an ITIN - Individual Tax Identification Number - which is used for those that are not eligible for a SSN.

In Detail:

How do I know if I need an ITIN?[/url]

If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN.

If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that a SSN cannot be issued.

To obtain a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to obtain an SSN, go to Social Security Administration Website or contact a SSA office. By law, an alien individual cannot have both an ITIN and a SSN.

IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc.

Are ITINs valid for identification?

No. ITINs are not valid identification outside the tax system. Since ITINs are strictly for tax processing, IRS does not apply the same standards as agencies that provide genuine identity certification.

ITIN applicants are not required to apply in person, and IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the Federal tax system, and should not be offered or accepted as identification for non-tax purposes.

Are ITINs valid for work purposes?

No. ITINs are for federal income tax purposes only. Getting an ITIN does not change your immigration status or your right to work in the United States.

REVISED APPLICATION STANDARDS FOR ITINS

What are the revised application standards for ITINs?

Effective immediately, each ITIN applicant must now:

• Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number ; and
• Attach a federal income tax return to the Form W-7.
  Any applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W-7) must provide documentation to support the exception.

If you do not meet the requirements you will not receive a w7

If you have been supporting your spouse file head of household you have to meet a timeline (how long you have been married) skip all the BS of a ITIN! I filed head of household for 08 and received all the benefits allowed by the IRS with out ITIN or SSN for my wife when she was living in the PI. Remember if you get a ITIN when he/she enters the US you will have to apply for a SSN can’t keep both ITIN and SSN by law

[Weslie.Kristina 0]

Yeah, thanks everyone. This has put me on the right track. It will be much more difficult than I though since she has income in two currencies (Norwegian and Swedish Kroners). I wonder if the U.S. government will tax her again? They have such a ridiculously high tax rate there, it would be awful if they did.

-W

[KenN 0]

Is it possible for me to file as head of the household if my child is living with my wife? (My wife is none-resident alien living in Vietnam and I'm living in US. My child is USC and has SSN. My wife is not working so I'm the one who support both of them)

[sjr09 155]

Is it possible for me to file as head of the household if my child is living with my wife? (My wife is none-resident alien living in Vietnam and I'm living in US. My child is USC and has SSN. My wife is not working so I'm the one who support both of them)

I filed head of household for 08 and received all the benefits allowed by the IRS with out ITIN or SSN for my wife when she was living in the PI. At that time my child was living with her mother, had CRBA and SSN.

[christeen 966]

Yeah, thanks everyone. This has put me on the right track. It will be much more difficult than I though since she has income in two currencies (Norwegian and Swedish Kroners). I wonder if the U.S. government will tax her again? They have such a ridiculously high tax rate there, it would be awful if they did.

-W

If you file married filing seperate, then you do not even list her income nor can you take the exemption for her... If you file jointly, you will list her income, then file the 2555 form and if it is under $90,000 you can exempt all her foreign income.

[KenN 0]

I filed head of household for 08 and received all the benefits allowed by the IRS with out ITIN or SSN for my wife when she was living in the PI. At that time my child was living with her mother, had CRBA and SSN.

Thanks Sjr09, I'm gonna do the same thing...

[KayaEel 5]

Hey Weslie.Kristina,

You absolutely have to get your 2009 federal income tax filing in order. However, I checked out your timeline, and the thought occurs to me that with a NOA2 approval date of March 11, 2010, your file has just arrived at NVC, probably about a week ago. Call them now, speak to an operator to find out your NVC Case number, and give them the e-mail addresses for both you, and your spouse. (Do this ASAP!) Then, they will send you an e-mail and you will have the opportunity to pay your I-864 fee of $70 online sooner, and you can then file your I-864 Affidavit of Support using your tax info. from 2006, 2007, and 2008, prior to the 2009 tax filing due date of April 15th, 2010, as long as you have everything else ready to go, like the tax transcripts (2006, 2007, & 2008), recent employment verification letter, pay stubs for past 6 months, etc. This is what I am doing, but I will also include my 2009 W-2 for good measure. Now stop reading this, and go make the call to an NVC operator. You are good to go!

For everyone else, it seems odd to me that the IRS recognizes my marriage abroad, while my own state of Texas and my employer does not. According to my home state's laws, we would have to file our foreign marriage certificate (and English translation) at the courthouse for our marriage to be recognized by Texas. At the courthouse, they tell me that our foreign marriage certificate would not be filed with the marriage certificates issued by the state, but with the land records, and therefore, would become public information. I am concerned about identity theft, so we will likely take their suggestion to get married again, but in Texas this time, once my husband gets to the U.S. I am just curious if anyone else has seen similar issues in other states. Any suggestions or stories to share?

[KayaEel 5]

STOP THE PRESSES! I must retract my last statement about sending in the 2009 W-2 form. Before sending my I-864 Affidavit of Support, I thought that I would call to ask a question about this. Jim, an operator at the NVC, told me that the NVC considers the "most recent tax year" to be 2008 right now, since the 2009 tax return is technically not due until April 15th, 2010. He said that if the 2009 tax return has been filed, then include a copy of the tax return with W-2's/1099's or tax transcript. However, if the 2009 tax return has not been filed, then do not include a copy of the 2009 W-2 form, because this will confuse the situation, and cause an RFE for the 2009 tax return or transcript. So, until April 15th, you are safe with sending tax transcripts for 2006, 2007, and 2008. I am also including an Employment Verification Letter and pay stubs for the past 6 months, but I am pulling the 2009 W-2 form from my package based on my conversation this morning with the NVC operator. Of course, have all of your 2009 tax return info. readily available during the next step, i.e. Consular interview.

I hope that this information helps others.