I need your Insight

[fftpholdings 0]

Hello there,

My wife is the US C and I am the beneficiary. We are married happily. We intend to relocate to the USA.She has not been filling her Federal Taxes as a mandatory requirement with regards to Affidavit of Support, and has not been living in the USA for quite a long time thus,no voting records,no US drivers license, and what not.My request are: Can she file the past Taxes prior my application for Visa? Though she started working in South Africa recently.Her mother is a South African, so she has dual citizenship.She did not feel obliged to file her US TAXES.Are there any waiver?

I need your insight as experience being the best teacher so let your experience be my utmost guide.

Thanks for your support.

Edward

Edited August 20, 2010 by fftpholdings

[Penguin_ie 5,986]

There are no waivers, but filing back taxes is not that difficult.

She will also need to show her intent to re-establish domicile in the USA; some embassies are stricter about this than others.

[TOM&Riz 4]

Hello there,

My wife is the US C and I am the beneficiary. We are married happily. We intend to relocate to the USA.She has not been filling her Federal Taxes as a mandatory requirement with regards to Affidavit of Support, and has not been living in the USA for quite a long time thus,no voting records,no US drivers license, and what not.My request are: Can she file the past Taxes prior my application for Visa? Though she started working in South Africa recently.Her mother is a South African, so she has dual citizenship.She did not feel obliged to file her US TAXES.Are there any waiver?

I need your insight as experience being the best teacher so let your experience be my utmost guide.

Thanks for your support.

Edward

I agree with the penguin however, whats the need to file ? for the AOS ? she won't be able to sponsor your support anyway unless she has a job offer in the US so what she made in income really doesnt matter just deny having income if she didn't make money then she didnt need to file a tax report

[cherriesss 4]

Filing back taxes is not hard, as mentioned by Penguin. Once she files them, I have read that you must request TAX TRANSCRIPTS from the IRS to include them in your documentation when filing. Information on the tax transcripts:

Use Form 4506-T to order a transcript or other return information free of charge. See the product list below. You can also call 1-800-829-1040 to

order a transcript. If you need a copy of your return, use Form 4506, Request for Copy of Tax Return. There is a fee to get a copy of your return.

IRS Tax Transcripts

She must have the last 3 years of reported taxes.

In regards to demonstrating the intent to reestablish domicile, the general recommendations are that:

- You secure a lease in writing for where you will live. It can be from family or a friend who can "rent out" space for you guys.

- She can register to vote in the state where she last lived.

- You can obtain quotes for moving your personal belongings to the U.S.

- She can purchase life insurance online and include you.

etc.

You can browse some of the threads here for more information, specifically look for anything mentioning "intent of reestablishing domicile".

Hope it helps!

[TOM&Riz 4]

She must have the last 3 years of reported taxes.

per AFM HQRPM 70/21.1 you need only file the most recent tax return not the last three years

"The sponsor must submit with the Form I-864 the sponsors U.S. Federal income tax return for the most recent tax year (that is, the completed tax year immediately preceding the date the sponsor signs the Form I-864). USCIS may generally expect a sponsor, after April 15 of any given year (or April 16 or 17, in a year in which April 15 is on a Saturday or Sunday), to have completed his or her tax return for the previous year. If the sponsor requested an extension, the sponsor should provide proof of filing for the extension. 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.

Regarding domicile also per HQRPM 70/21.1 AFM

"If the sponsor is not domiciled in the United States, the sponsor can still sign and submit a Form I-864 so long as the sponsor satisfies the Department of State officer, immigration officer, or immigration judge, by a preponderance of the evidence, that the sponsor will establish a domicile in the United States on or before the date of the principal intending immigrants admission or adjustment of status. The intending immigrant will be inadmissible under section 212(a)(4) of the Act, and the intending immigrants application for admission or adjustment of status must be denied, if the sponsor has not, in fact, established a domicile in the United States on or before the date of the decision on the principal application for admission at a U.S. port of entry on an immigrant visa or adjustment of status"

this link may help you AFM

Edited August 21, 2010 by Tommy&Riza

[fftpholdings 0]

There are no waivers, but filing back taxes is not that difficult.

She will also need to show her intent to re-establish domicile in the USA; some embassies are stricter about this than others.

Thanks very much penguin.Nice name! how is done being filling back taxes? Must it be done in the US?

Regarding re-establishing domicile; we have plans for her to travel to US by xmas holiday period to personally formalize those stated prior my application to join her.What is your opinion?

[fftpholdings 0]

There are no waivers, but filing back taxes is not that difficult.

She will also need to show her intent to re-establish domicile in the USA; some embassies are stricter about this than others.

Thanks very much penguin.Nice name! how is done being filling back taxes? Must it be done in the US?

Regarding re-establishing domicile; we have plans for her to travel to US by xmas holiday period to personally formalize those stated prior my application to join her.What is your opinion?

[fftpholdings 0]

I agree with the penguin however, whats the need to file ? for the AOS ? she won't be able to sponsor your support anyway unless she has a job offer in the US so what she made in income really doesnt matter just deny having income if she didn't make money then she didnt need to file a tax report

Hey!

Not Adjustment of status.We intend to incorporate a business to manage jointly to supply goods to South Africa market.

So,do you mean ,you are not required to file a tax report where you did not make money?

[fftpholdings 0]

Filing back taxes is not hard, as mentioned by Penguin. Once she files them, I have read that you must request TAX TRANSCRIPTS from the IRS to include them in your documentation when filing. Information on the tax transcripts:

Use Form 4506-T to order a transcript or other return information free of charge. See the product list below. You can also call 1-800-829-1040 to

order a transcript. If you need a copy of your return, use Form 4506, Request for Copy of Tax Return. There is a fee to get a copy of your return.

IRS Tax Transcripts

She must have the last 3 years of reported taxes.

In regards to demonstrating the intent to reestablish domicile, the general recommendations are that:

- You secure a lease in writing for where you will live. It can be from family or a friend who can "rent out" space for you guys.

- She can register to vote in the state where she last lived.

- You can obtain quotes for moving your personal belongings to the U.S.

- She can purchase life insurance online and include you.

etc.

You can browse some of the threads here for more information, specifically look for anything mentioning "intent of reestablishing domicile".

Hope it helps!

How is filling back taxes done and must she file in the USA? Thanks for your response.

Filing back taxes is not hard, as mentioned by Penguin. Once she files them, I have read that you must request TAX TRANSCRIPTS from the IRS to include them in your documentation when filing. Information on the tax transcripts:

Use Form 4506-T to order a transcript or other return information free of charge. See the product list below. You can also call 1-800-829-1040 to

order a transcript. If you need a copy of your return, use Form 4506, Request for Copy of Tax Return. There is a fee to get a copy of your return.

IRS Tax Transcripts

She must have the last 3 years of reported taxes.

In regards to demonstrating the intent to reestablish domicile, the general recommendations are that:

- You secure a lease in writing for where you will live. It can be from family or a friend who can "rent out" space for you guys.

- She can register to vote in the state where she last lived.

- You can obtain quotes for moving your personal belongings to the U.S.

- She can purchase life insurance online and include you.

etc.

You can browse some of the threads here for more information, specifically look for anything mentioning "intent of reestablishing domicile".

Hope it helps!

How is filling back taxes done and must she file in the USA? Thanks for your response.

[TOM&Riz 4]

Hey!

Not Adjustment of status.We intend to incorporate a business to manage jointly to supply goods to South Africa market.

So,do you mean ,you are not required to file a tax report where you did not make money?

sorry in this context AOS = Affadavit of Support, if you did not earn above a certain amount you do not need to file taxes thats correct please read my third post

[fftpholdings 0]

sorry in this context AOS = Affadavit of Support, if you did not earn above a certain amount you do not need to file taxes thats correct please read my third post

So if she deny having made no money in the USA which is the fact and she started a job not barely a year now after graduation; would an explanation to that fact superced the need to submit tax transcripts?

[cherriesss 4]

How is filling back taxes done and must she file in the USA? Thanks for your response.

Hello. Well, when I did it a couple of years ago, I hired H&R Block to fill out all my paperwork and simply sent a tax return (1040 and 2555 for US citizen living overseas) for each year of taxes I wanted to report. They are fairly easy to fill out. You can find more info here:

http://www.irs.gov/publications/p54/index.html

If you don't have a tax service close by like H&R Block, they are still easy to fill out. Then, just mail them to the IRS.

Good luck!

[cherriesss 4]

So if she deny having made no money in the USA which is the fact and she started a job not barely a year now after graduation; would an explanation to that fact superced the need to submit tax transcripts?

From the IRS (http://www.irs.gov/publications/p54/ar01.html):

"If you are a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States."

"Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. You may qualify to treat up to $91,400 of your income as not taxable by the United States. You may also be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. These rules are explained in chapter 4. If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. You will find an example with filled-in Forms 2555 and 2555-EZ in chapter 4."

"The maximum foreign earned income exclusion is now adjusted annually for inflation. For 2009, the maximum exclusion has increased to $91,400. See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4."

"If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad.

Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2009 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table.

Filing Status* Amount

Single $9,350

65 or older $10,750

Head of household $12,000

65 or older $13,400

Qualifying widow(er) $15,050

65 or older $16,150

Married filing jointly $18,700

Not living with spouse at end of year $3,650

One spouse 65 or older $19,800

Both spouses 65 or older $20,900

Married filing separately $3,650

*If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return."

Read up in the link I provided, you should find most of the info you need there.

[fftpholdings 0]

From the IRS (http://www.irs.gov/publications/p54/ar01.html):

"If you are a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax, regardless of where you are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States."

"Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. You may qualify to treat up to $91,400 of your income as not taxable by the United States. You may also be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. These rules are explained in chapter 4. If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. You will find an example with filled-in Forms 2555 and 2555-EZ in chapter 4."

"The maximum foreign earned income exclusion is now adjusted annually for inflation. For 2009, the maximum exclusion has increased to $91,400. See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4."

"If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad.

Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2009 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table.

Filing Status* Amount

Single $9,350

65 or older $10,750

Head of household $12,000

65 or older $13,400

Qualifying widow(er) $15,050

65 or older $16,150

Married filing jointly $18,700

Not living with spouse at end of year $3,650

One spouse 65 or older $19,800

Both spouses 65 or older $20,900

Married filing separately $3,650

*If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return."

Read up in the link I provided, you should find most of the info you need there.

Thanks for your efforts. Her annual Income in South Africa is below $9,000 so it seems she is not qualified or required to file.What is your understanding?

Edited August 24, 2010 by fftpholdings

[Anh map 2,098]

OP (Original Poster) please read the form I-864 instructions (found in the Downloads area here on VJ) and you will find the requirements explained clearly pertaining to tax filings and what is required if the sponsor's income was below the tax filing threshold for any of the preceeding 3 years.