Taxes for 2012

[sunayana 3]

I was married in 2012. My spouse didn't get visa approved until January 15, 2013. Will be entering US next month for first time.

Can I file my 2012 returns as "joint return"?

[Saylin 1,605]

I was married in 2012. My spouse didn't get visa approved until January 15, 2013. Will be entering US next month for first time.

Can I file my 2012 returns as "joint return"?

Yes, because you were married in 2012. Doesn't matter when the spouse gets the visa or immigrates. What matters is the date on the marriage certificate.

[pgupta 19]

I was married in 2012. My spouse didn't get visa approved until January 15, 2013. Will be entering US next month for first time.

Can I file my 2012 returns as "joint return"?

to file joint return he has to be present in USA for more then 6 months. also you will need his SSN or tax id in order to file.

so not for 2012.

[rin and john 71]

to file joint return he has to be present in USA for more then 6 months. also you will need his SSN or tax id in order to file.

so not for 2012.

This is not right. As the spouse of a USC, a foreigner can elect to be treated as a resident for tax purposes even if they have never set foot in the USA. Rin and I filed married filing jointly for tax year 2006 (married October 2006) even though her first time in the USA was in April 2007.

[Saylin 1,605]

to file joint return he has to be present in USA for more then 6 months. also you will need his SSN or tax id in order to file.

so not for 2012.

The foreign spouse does NOT have to be present in the USA for any sort of time period. Back in 2011, while I was still in Canada waiting for my visa, my husband filed our 2010 taxes as joint (since we were married in 2010) and I applied for the ITIN. We had no problems of course.

[rin and john 71]

From IRS Publication 54,

http://www.irs.gov/publications/p54/ch01.html#en_US_2012_publink100047359

"Nonresident Alien Spouse Treated as a Resident [/url]If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year.

If you make this choice, the following two rules apply.

• You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect.
• You must file a joint income tax return for the year you make the choice.

This means that neither of you can claim under any tax treaty not to be a U.S. resident for a tax year for which the choice is in effect.

You can file joint or separate returns in years after the year in which you make the choice. "

[pgupta 19]

The foreign spouse does NOT have to be present in the USA for any sort of time period. Back in 2011, while I was still in Canada waiting for my visa, my husband filed our 2010 taxes as joint (since we were married in 2010) and I applied for the ITIN. We had no problems of course.

Thanks saylin, very good to know, i have similar case i got married in march but my wife is coming in Jan. so i can also file joint then.

Edited January 20, 2013 by pgupta

[sunayana 3]

From IRS Publication 54,

http://www.irs.gov/p...ublink100047359

"Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year.

If you make this choice, the following two rules apply.

• You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect.
• You must file a joint income tax return for the year you make the choice.

This means that neither of you can claim under any tax treaty not to be a U.S. resident for a tax year for which the choice is in effect.

You can file joint or separate returns in years after the year in which you make the choice. "

My only doubt. What if "spouse" is working in the foreign country (until the day he or she catches a flight to US).

When we file taxes in US, do we need to show that income as well?

I wonder how that is calculated.

[HikerMark 5]

In this situation it is married filing separate unless the couple elect for the non-resident spouse to be treated as a US resident for the whole tax year. That means reporting all of their income on the US tax return for the whole year. They may qualify for the foreign earned income exemption on that income but it still needs to be reported. Any non earned income such as investment income will not be exempt and will be subject to US tax with credit for any foreign tax paid on that income.

If you do not make the election then it will be married filing separate with the US spouse being unable to take the standard deduction because the non-resident spouse cannot. That leaves the US spouse only being able to itemize deductions and also may lose tax credits because of the married filing status.

They only way to work out which is the best option in your circumstances is to crunch the numbers both ways. If necessary get professional tax advice as it can get complicated. This will also apply to the year in which the non US spouse arrives in the US.