Jump to content
Sign in to follow this  
floridadave

Another Tax Question

12 posts in this topic

Recommended Posts

That time of year. Quick question, but first some background:

1. I am the USC and never resided outside the U.S. in 2011.

2. We married in China in April 2011.

3. Wife received CR-1 visa Feb. 2, 2012

4. Wife entered U.S. POE as LPR Mar. 2, 2012

5. Wife never set foot in U.S. prior to her POE on Mar. 2, 2012.

6. Wife received SSN card March 17, 2012

7. I have been studying this issue for many long hours and now my head hurts.

Question: Can I file Married, Filing Jointly for 2011 and exclude her 2011 foreign income, or must I file Married, Filing Separately because she never set foot in the U.S. during 2011?

Hint: She doesn't appear to meet the Green Card Test or the Substantial Presence Test for 2011 in pub 519.

I have read Pub's. 519 and 501 and I'm still confused. Any help will be appreciated.

Edited by floridadave

Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

That time of year. Quick question, but first some background:

1. I am the USC and never resided outside the U.S. in 2011.

2. We married in China in April 2011.

3. Wife received CR-1 visa Feb. 2, 2012

4. Wife entered U.S. POE as LPR Mar. 2, 2012

5. Wife never set foot in U.S. prior to her POE on Mar. 2, 2012.

6. Wife received SSN card March 17, 2012

7. I have been studying this issue for many long hours and now my head hurts.

Question: Can I file Married, Filing Jointly for 2011 and exclude her 2011 foreign income, or must I file Married, Filing Separately because she never set foot in the U.S. during 2011?

Hint: She doesn't appear to meet the Green Card Test or the Substantial Presence Test for 2011 in pub 519.

I have read Pub's. 519 and 501 and I'm still confused. Any help will be appreciated.

hi Dave,

I'm not a tax expert but ran into the same issue with my wife. Best bet is to check with a tax expert.

In my situation, my wife was not in the USA but we were married in her country at the beginning of the previous year. I had 3 options for filing.

1. Head of household where I could claim an exemption for wife and other family members.

2. Married filing separate - resulting in lower tax benefit but would not have to report wifes non us income.

3. Married filing jointly - would have to report and possibly pay tax on wifes income depending on other factors.

I decided to go the simple route and just file married filing separate. My wife didn't have an ssn so I had to mail in the return with an itin app attached. Of course since your wife has her ssn you can skip that part.

So you do have a few options but only a tax pro can give the best advice based on your individual situation.

But just remember if you do elect to treat her as an ra for tax purposes for 2011 you do have to report the worldwide income for you and your wife.

hope that helps and good luck

Dan

Share this post


Link to post
Share on other sites

That time of year. Quick question, but first some background:

1. I am the USC and never resided outside the U.S. in 2011.

2. We married in China in April 2011.

3. Wife received CR-1 visa Feb. 2, 2012

4. Wife entered U.S. POE as LPR Mar. 2, 2012

5. Wife never set foot in U.S. prior to her POE on Mar. 2, 2012.

6. Wife received SSN card March 17, 2012

7. I have been studying this issue for many long hours and now my head hurts.

Question: Can I file Married, Filing Jointly for 2011 and exclude her 2011 foreign income, or must I file Married, Filing Separately because she never set foot in the U.S. during 2011?

Hint: She doesn't appear to meet the Green Card Test or the Substantial Presence Test for 2011 in pub 519.

I have read Pub's. 519 and 501 and I'm still confused. Any help will be appreciated.

That time of year. Quick question, but first some background:

1. I am the USC and never resided outside the U.S. in 2011.

2. We married in China in April 2011.

3. Wife received CR-1 visa Feb. 2, 2012

4. Wife entered U.S. POE as LPR Mar. 2, 2012

5. Wife never set foot in U.S. prior to her POE on Mar. 2, 2012.

6. Wife received SSN card March 17, 2012

7. I have been studying this issue for many long hours and now my head hurts.

Question: Can I file Married, Filing Jointly for 2011 and exclude her 2011 foreign income, or must I file Married, Filing Separately because she never set foot in the U.S. during 2011?

Hint: She doesn't appear to meet the Green Card Test or the Substantial Presence Test for 2011 in pub 519.

I have read Pub's. 519 and 501 and I'm still confused. Any help will be appreciated.

hi Dave,

I just wanted to add, You can file joint or separate and it does not matter if she set foot in the USA. She just has to have an itin or ssn. That said you just are giving permission for the gov to tax her non us income which may or may not be a problem depending on your situation.

Share this post


Link to post
Share on other sites

Hey Dave - other China folk have been in your exact situation,

and filed a paper return with the new SSN (most electronic checking for online filing fails the first time, as her SSN not exist with IRS yet, though it exists with SSA) with ACH / deposit on the refund amount.

Can use the 2555 to exclude her foreign income as non-taxable income (I think that's the right form) .

You won't read much about those China folk here, alas. Have you visited the other sites?


Sometimes my language usage seems confusing - please feel free to 'read it twice', just in case !
Ya know, you can find the answer to your question with the advanced search tool, when using a PC? Ditch the handphone, come back later on a PC, and try again.

-=-=-=-=-=R E A D ! ! !=-=-=-=-=-

Whoa Nelly ! Want NVC Info? see http://www.visajourney.com/wiki/index.php/NVC_Process

Congratulations on your approval ! We All Applaud your accomplishment with Most Wonderful Kissies !

2mzcunl.gif

Share this post


Link to post
Share on other sites

Thanks for the info danat.

Darnell, I have not visited other sites. Any you have in mind?

Edited by floridadave

Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

Hey Dave - other China folk have been in your exact situation,

and filed a paper return with the new SSN (most electronic checking for online filing fails the first time, as her SSN not exist with IRS yet, though it exists with SSA) with ACH / deposit on the refund amount.

Can use the 2555 to exclude her foreign income as non-taxable income (I think that's the right form) .

You won't read much about those China folk here, alas. Have you visited the other sites?

Any suggestions for "other sites?" Thanks.


Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

hi Dave,

I just wanted to add, You can file joint or separate and it does not matter if she set foot in the USA. She just has to have an itin or ssn. That said you just are giving permission for the gov to tax her non us income which may or may not be a problem depending on your situation.

I see. Then I'll probably opt for filing joint and, as Darnell suggested, attach a 2555-EZ to exclude her 2011 foreign income. Funny thing about the 2555-EZ: in the instructions is a worksheet whereby it turns out the foreign income is taxed to an extent. Still not as bad as filing separate but not as good as having the foreign income 100% excluded.


Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

This is what I finally did:

I first went to the local IRS office and they said they can not help with foreign type questions. That was a waste of 2 hours sitting. :crying: I was told to call the IRS individual tax help number at 1 800 829-1040. :whistle:

I called IRS 800 number and I gave them the same information I listed above in my initial post, but I didn't tell them my head hurts. Using a script, the IRS rep interviewed me for about 20 minutes asking me perhaps more than a dozen or so questions to determine if we qualify. The questions centered on whether she was a resident for tax purposes and whether we qualify for the Foreign Earned Income Exclusion. At the end of the interview he said yes, we can claim the Foreign Earned Income Exclusion. :dance: He said to attach to the 1040 the 2555-EZ and a statement that me and the wife desire to be treated as residents for the whole tax year, that we can't claim the foreign tax credit, and that I had to use the 2555-EZ worksheet included in the 2555-EZ instructions. Those were pretty much the major points he made. After initially being routed to the wrong person the whole call plus interview time was a little over 2 hours.

Whew, my wife had a much easier time with her 5-minute visa interview. Outrageous. Anyway, mission accomplished. Hope this helps somebody out there. My head is feeling a little better too now that this nightmare is over. :thumbs:

Edited by floridadave

Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

Fun is just beginning. We go lucky, wife here and no income, filed joint. See a tax professional if needed. Pretty sad when the visa interview is easier than dealing with the IRS.


In Arizona its hot hot hot.

http://www.uscis.gov/dateCalculator.html

Share this post


Link to post
Share on other sites

Yes, it was a real pain. My problem was the issue of whether the wife was a resident or not for 2011. The IRS rep settled that when he told us to attach the letter saying we both wanted to be treated as residents for the whole year for tax purposes. It's the same letter you would file with a W-7. Turbo Tax almost gets you there, but even there, it's the residency issue and it doesn't tell you about the letter. A lot of trouble but I had to do it correctly, to the best of my ability, thinking ahead to ROC and citizenship for the wife.

Edited by floridadave

Note:  I am the U.S. citizen sponsor.  All info below applies to my immigrant wife.

______________________________________________________________________________________

I-130 (CR1)

April 13, 2011: Married in China.
February 2, 2012: Interview 09:30 a.m. APPROVED!!!
March 2, 2012: POE JFK
March 17, 2012: Received SSN card.
April 5, 2012: 2-yr Green Card in hand

________________________________________________________________________

I-751 (ROC)

December 15, 2013: I-751 mailed to USCIS

June 9, 2014: ROC Approved per I-797C received 6-13-2014

June 17, 2014: New 10-yr Green Card in hand!

________________________________________________________________________

N-400
March 29, 2017:  N-400 mailed to USCIS
March 31, 2017: N-400 Received by USCIS per I-797C
April 27, 2017:  Biometrics completed
September 23, 2017:  Received I-797C for interview!

October 24, 2017:  Interview, passed all tests but "decision cannot yet be made"

October 30, 2017:  Received email that Oath ceremony has been scheduled, letter to follow with date and other info. 

                                  USCIS case status updated w/same message as email.

November 2, 2017:  Oath ceremony letter received scheduled for Nov. 7, 2017.

November 7, 2017:  Oath Ceremony, Certificate of U.S. Naturalization in hand!!!

________________________________________________________________________________________

Share this post


Link to post
Share on other sites

glad to hear it's all sorted, now.


Sometimes my language usage seems confusing - please feel free to 'read it twice', just in case !
Ya know, you can find the answer to your question with the advanced search tool, when using a PC? Ditch the handphone, come back later on a PC, and try again.

-=-=-=-=-=R E A D ! ! !=-=-=-=-=-

Whoa Nelly ! Want NVC Info? see http://www.visajourney.com/wiki/index.php/NVC_Process

Congratulations on your approval ! We All Applaud your accomplishment with Most Wonderful Kissies !

2mzcunl.gif

Share this post


Link to post
Share on other sites

hi Dave,

I decided to go the simple route and just file married filing separate. My wife didn't have an ssn so I had to mail in the return with an itin app attached. Of course since your wife has her ssn you can skip that part.

So you do have a few options but only a tax pro can give the best advice based on your individual situation.

But just remember if you do elect to treat her as an ra for tax purposes for 2011 you do have to report the worldwide income for you and your wife.

hope that helps and good luck

Dan

Is the ITIN required when filing separate? Or only if applying join?

Share this post


Link to post
Share on other sites
 
Didn't find the answer you were looking for? Ask our VJ Immigration Lawyers.

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
Sign in to follow this  
- Back to Top -


Important Disclaimer: Please read carefully the Visajourney.com Terms of Service. If you do not agree to the Terms of Service you should not access or view any page (including this page) on VisaJourney.com. Answers and comments provided on Visajourney.com Forums are general information, and are not intended to substitute for informed professional medical, psychiatric, psychological, tax, legal, investment, accounting, or other professional advice. Visajourney.com does not endorse, and expressly disclaims liability for any product, manufacturer, distributor, service or service provider mentioned or any opinion expressed in answers or comments. VisaJourney.com does not condone immigration fraud in any way, shape or manner. VisaJourney.com recommends that if any member or user knows directly of someone involved in fraudulent or illegal activity, that they report such activity directly to the Department of Homeland Security, Immigration and Customs Enforcement. You can contact ICE via email at Immigration.Reply@dhs.gov or you can telephone ICE at 1-866-347-2423. All reported threads/posts containing reference to immigration fraud or illegal activities will be removed from this board. If you feel that you have found inappropriate content, please let us know by contacting us here with a url link to that content. Thank you.
×