taxes and someone with AOS pending

[Seven 24]

Hello everybody!

I don't know if I'm writing this in the right section (moderators will tell) but since I'm with my AOS pending and my question is due to it I will go ahead:

My husband's taxes deadline is April 15th. Right now I don't have a Social Security number. I've just been approved for my EAD and we don't know when the card will get home...

So just say no EAD card in hand, no decision for the AOS yet and no Social Security number.

Can he still adding me to his taxes as his wife or he can't since I don't have a SSN?

Someone has gone through the same situation/question?

Thank you in advance!

God bless

[Anh map 2,098]

Were you married in 2010?

[YuAndDan 153]

If married in 2010, then yes can be included as spouse on the return.

If you do not have SSN, then apply for an ITIN from the IRS, or can simply file for an extension, and file the return after the tax deadline.

[kptaylor 5]

For the ITIN, you'll have to mail your 2010 tax return in with the W-7 requesting the ITIN. You can't get the number and then go home to electronically file, so the tax return will take a while to process. (Only a pain if you're expecting a refund like we are!) We also had to file for an extension on our state taxes pending the W-7 being processed and the ITIN being assigned.

What the IRS told us was that we submit our tax forms along with the W-7. After about 6-8 weeks we'd get a letter with the assigned ITIN. We could then update our state taxe forms and file the state taxes. The federal taxes would take a little bit longer because after the ITIN is assigned the tax return is sent for final processing.

[Seven 24]

Yes we got married December 2010.

To all of you: thank you for your replies!

We will look into the ITIN and see what's the best choice.

[Nich-Nick 3,353]

You will have to do a couple of extra steps this year.

•You will complete your joint tax return leaving a blank where a SSN or itin would go for spouse. Your 2010 foreign income will be converted to US $$ and reported (under less common income on TurboTax). It is self reported as is the conversion rate. Form 2555 or 2555EZ will be filled out for the foreign income exclusion. They want to know worldwide income, but then you get to exclude up to $91k-ish.

•You will write a statement saying he is a US citizen and you a non-resident alien on the last day of 2010 and you both elect for you to be treated as a resident alien for tax purposes. That's required for you to file jointly with the USC as you are not a resident yet by immigration rules. But for the IRS, the statement will allow you to be considered a resident as far as filing taxes goes. Otherwise a non-resident can not file a joint return. You both sign the statement and each list your name, address, and id number (SSN and A-number). Staple it to the end of your return.

•You complete a FORM W-7 ticking reason "e" and giving USC's name and SSN on the line beside it. You must provide identity with the w-7 and your passport will be enough. The IRS says this "If you submit an original valid passport (or a notarized or certified copy of a valid passport) you do not need to submit any other documents. If you do not submit a passport document, you must provide a combination of documents (at least two or more) that are current and that (1) verify your identity (that is, contain your name and a photograph), and (2) support your claim of foreign status."

•Mail you tax return (signed by both), the statement, the W-7 and identity document to

Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

NOTE: This a special division and not where you would normally file your return. They will process the itin in Austin and add the itin number to the tax return you sent with it. Then the tax return will be processed. It will take a little longer.

Edited April 1, 2011 by Nich-Nick

[Seven 24]

We've called IRS and my husband can apply for a 6 months extension so by that time I will probably have SSN and Greencard. We thought that it was a better choice than the ITIN since the waiting to have one thing or another will be more or less the same.

Thank you for your detailed reply Nich-Nick.

Wish you all the best!

[Nich-Nick 3,353]

You can go to the Social Security office as soon as your EAD card arrives which will probably be very soon. Tell them you will need to find out the number and they can give it to you like the next day without waiting for the SS card to come in the mail. Since you weren't a permanent resident in 2010, you still need to do the statement declaring you wish to be treated as a resident alien for tax purposes in order to file jointly for 2010. And you need to claim worldwide income. It will be excluded by using the Form 2555 Foreign Income Exclusion. There's a walk through of how to do that using TurboTax which I will find if you need help.

[kaospouse 5]

Very informative, Nich-Nick, thanks for the tips. I didn't realize I'd need to include a statement from my alien resident wife in order for us to file jointly (which is much better for us in terms of our tax burden).

Also, her EAD should arrive early next week, at which point we'll get her SSN. I hadn't thought of requesting the number prior to receiving the physical card. Good to know that's possible as it will buy us several valuable days time.

Based on your guidelines above I'm sure I can handle the letter My taxes are 95% complete and saved on TurboTax right now, so if there's a section dealing with this I'll look it up, but if you know of any templates for such a letter I'd appreciate a link. Thanks again.

[Nich-Nick 3,353]

Based on your guidelines above I'm sure I can handle the letter My taxes are 95% complete and saved on TurboTax right now, so if there's a section dealing with this I'll look it up, but if you know of any templates for such a letter I'd appreciate a link. Thanks again.

Here's the link to the TurboTax walk-through. I always buy the 29.99 TurboTax Basic and install it. Online version is fiddly. The post was written to the immigrant, so your and you in the post means the immigrant.

http://www.visajourney.com/forums/topic/293088-filing-taxes-as-married/page__st__75__p__4525477#entry4525477

A template:

Statement: Nonresident Spouse Treated as a Resident

We declare that on the last day of tax year 2010:

• John H. Smith is a U.S. citizen
  
  
• Mary L. Smith is a nonresident alien
  
  
• John H. Smith and Mary L. Smith are married.
  
  

We choose to be treated as U.S. residents for the entire tax year.

__________________________________ 4/5/2011

John H. Smith xxx-xx-xxxx

444 Daisy St.

MyTown, TX 12345

__________________________________ 4/5/2011

Mary J. Smith xxx-xx-xxxx

444 Daisy St.

MyTown, TX 12345

[kaospouse 5]

Again, thanks for the link, it was quite helpful. The only downside is that I won't be able to e-file, which will add some days to the receipt of my refund.

Then I have to go through the same BS with New York State, I assume.

[Seven 24]

Thank you again Nich-Nick. With the extension I probably even can wait to have the permanent residency and don't even have to ask to be treated as one. Or is a petition to be treated as a resident for the 2010? when obviously I wasn't? (I moved to USA October 29th 2010 by the way).

Regarding the worldwide income, in 2010 I probably got paid like 2000 euros at the most and I don't even know how to get to know all my income nor how to get official documents that prove that was my income for 2010 (I had many temporary jobs of a week, a day, three days, fifteen...) from last year so I probably can exclude it with the form you are talking about. Anyway I don't want not even one euro I made 2010 be taxed by US since it has been highly taxed already for the spanish government.

[Nich-Nick 3,353]

Thank you again Nich-Nick. With the extension I probably even can wait to have the permanent residency and don't even have to ask to be treated as one. Or is a petition to be treated as a resident for the 2010? when obviously I wasn't? (I moved to USA October 29th 2010 by the way).

It is a privilege the IRS allows when you marry US citizen to be treated as a resident for tax purposes for the whole year. People whose spouses haven't even made it to the US yet also do this. It does not change your actual immigration status. Your permanent residency will be in the year 2011. That has nothing to do with taxes for the time period Jan 1-Dec 31 2010, which are being filed right now.

Regarding the worldwide income, in 2010 I probably got paid like 2000 euros at the most and I don't even know how to get to know all my income nor how to get official documents that prove that was my income for 2010 (I had many temporary jobs of a week, a day, three days, fifteen...) from last year so I probably can exclude it with the form you are talking about. Anyway I don't want not even one euro I made 2010 be taxed by US since it has been highly taxed already for the spanish government.

You misunderstand. The US is not going to tax you. You report worldwide income (just to let them know) but then Form 2555 lets you subtract what you reported. You do not supply any documents to prove your Spanish income. You just estimate it if you don't have some kind of bank records to see what you deposited.

There are two choices:

1. You are NOT required to file anything since you made no money in the US and are not yet a resident. BUT you can not file jointly with your husband like your first post said. Your husband was married in the year 2010, so he would file "Married Filing Separately" and you would file nothing. He will pay higher taxes that way. He can not file single because he got married in 2010.

OR

2. You both could file "Married Filing Jointly" by writing the statement and reporting your income. His taxes will be lower than Married Filing Separately. He gets to take $9350 off his taxable income just by adding you to the return. [$5700 for your standard deduction (line 40) + $3650 for your exemption (line 42)]. It is a bonus to get to file jointly, even if you don't have resident status in 2010.

Take an example: If he had taxable income of around $30,000 he would have around $1800 more in taxes filing Married Separately rather than Married Jointly. At $40,000 taxable income, he would have $2400 more in taxes. At $50,000 it would be $3400 more without you. People that qualify for the Making Work Pay credit get up to $400 back and $800 if filing with a spouse. (I think) So that could be $400 more for adding you. I'm not sure how that new credit works because I didn't qualify and didn't study it.

The IRS is not punishing you over money made in Spain. They are giving your husband a chance to get back more money for having a wife in 2010 by writing a short form and going through the foreign income thing.

You can try both ways and see what comes out best for you.

[Seven 24]

Thank you for your reply. Now I've understood everything. Thank you a lot!

[Seven 24]

One last question...what about the state taxes? We have to file for that of me being considered as a resident for the tax year 2010 right? What form is that one?

Thank you again!