Can a sponsor be claimed as dependent on parent's taxes?

[Sceota Denum 1]

I was wondering if the forum could help me solve this issue/concern I have.

Basically, my wife came at the end of 2012 on a K1 visa, we got married at the end of the year, and now we are gathering all the paperwork to file for AOS. We will need a joint sponsor because I did not make any income in 2012 because I was a student teacher. My mother made enough to be the joint sponsor, but she also insists on claiming me as a dependent. Technically, I should still be eligible as a dependent even though I am married because I am 23 and was a full-time student during 2012. I am worried if this would have any effect on filing for adjustment of status. Would I still be eligible to sponsor my wife for the AOS? Are there other concerns I should have? Looking at the poverty guidelines currently posted on the USCIS website, she made enough last year if she included us in her household size.

[Villanelle 4,121]

Well first off all youre in a bit of a tricky situation with the whole tax thing. You can be claimed on your mothers return as a married full time college student. BUT- thats only if you you meet certain eligibility requirements. One of them is you must not file their taxes as married filing jointly, unless you are expecting a refund. (Additionally, if you are married and filing jointly, neither you or your spouse can have any tax liability, had you filed as separate individuals.)

So you have to file separate returns. And you both have to be getting refunds or not have any tax due.

Youre not going to be sponsoring your wife. Youre still going to have to fill out the 864 (because youre her husband and youre required to.) You probably wont meet the requirements though, so youll need a co-sponsor. If your mom makes enough, she can be the co-sponsor. Your mom will have to make enough to cover herself and anyone listed on her taxes as dependents, which would be you + the immigrant (your wife). So unless theres someone else in the household, it seems like a family of 3.

When you go through ROC in 2 years, youll have to show you guys filed as married filing separately and you were a dependent of your mother and you guys didnt file together as a married couple. That doesnt look good. It doesnt show a strong co-mingling of finances. But if you were married in 2012 and you lived in your mothers house for most of the year and she provided your support for most of the year, then she has the right to claim you. You also got married in that year and started a new life with your wife. Its your choice on how you want to do it. If you let your mom claim you, I would attach a letter when its time for ROC explaining such. That you were a dependent of your moms for X amount of months ( a greater period of time then you were married to your spouse) and according to the tax codes your mother was entitled to the exemption. That its not a reflection of you not merging your finances with your spouse at all. (because it can be viewed that way)

Unless youre going to constantly file separate returns with your wife (?) and your mom is going to keep claiming you (?) Do you permanently live with your mom? Does she provide support for both you and now your spouse? Is she going to be claiming your spouse as well next year?

[KVM 6]

I'm the OP's wife.

We won't be filing taxes because since my husband didn't work in 2012 (his income was $0), and I'm not a US citizen yet (and therefore I was not a resident in 2012) I believe we're not required to do so, right?. He meets the other requirements for his mom to claim him: age, full-student. We'll definitely file taxes 'married jointly' next year, and all the years to come, after we'll have been working (besides, in my case I need to get the work permit first).

Thus, I understand he needs to write a letter for AOS (and later for ROC, when I assume we'll have mingled our finances ) explaining why he hasn't filed taxes and why his mom's claiming him?

Edited February 6, 2013 by Mrs.Him

[Villanelle 4,121]

Well if Mr and Mrs were married at the end of 2012. For AOS from a K1 if theres an interview in 2013, at the interview they can request to see tax returns for 2012 (if the interview is after April 15 2013- the deadline to file taxes for 2012-) Mr would show he was claimed on his mothers return with the explanation above (he was dependent on her for most of the year and she was entitled the exemption) and Mrs was exempt from filing. Mrs was technically a resident, she became one the date she entered the US. But with no income, she didnt have to file. If theres no interview, theres no one to show these things to until ROC.

Even then for ROC, I personally wouldnt submit 2012 tax returns with the explanations. If Mrs GC isnt issued until 4-5 months into 2013, then ROC isnt going to happen until maybe Jan/Feb 2015. For ROC I would send in the joint returns for 2013 and 2014 and maybe even 2015 if you filed them before you file ROC. If they wanted to see the tax return for the year you were married (2012) they'll RFE you and you can send a copy of his moms return showing where Mr was a dependent and the explanation and a statement that Mrs didnt file.

[KVM 6]

Ok, that makes sense; thanks so much for your reply!

[jkb11 26]

You can be claimed as a dependent relative even if you're not studying, provided that your AGI was less than the amount of personal exemption for year 2012 ($3,800). You have to file married separately then, though. Also, remember, if you're claimed as a dependent child or relative, you need to file taxes provided that certain conditions are met. Read more here: http://www.irs.gov/publications/p929/ar02.html

Cheers

[jkb11 26]

When you go through ROC in 2 years, youll have to show you guys filed as married filing separately and you were a dependent of your mother and you guys didnt file together as a married couple.

I don't think this is true. As long as you file as married (as opposed to single, which means trouble), you should be good. Married couples have the freedom of choosing their filing status (jointly, separately), basing on what yields a smaller tax bill. In this case, the OP's mother will claim him as a dependent, hence the OP has no choice but to file separately.

Cheers

[Villanelle 4,121]

I don't think this is true. As long as you file as married (as opposed to single, which means trouble), you should be good. Married couples have the freedom of choosing their filing status (jointly, separately), basing on what yields a smaller tax bill. In this case, the OP's mother will claim him as a dependent, hence the OP has no choice but to file separately.

Cheers

Well ofcourse thats true. You of course have the option to file in whatever filing status you are eligible for and what yields you the greatest benefits. In their case Mr is eligible to be a dependent and Mrs is eligible to file as married filing separately.

However when I posted that I didnt know Mrs has no income and is not filing.

So I said, when ROC comes they would have to show they filed as married filing separately (him as a dependent and her as married filing separately)

[ceadsearc 515]

Not working in the US doesn't mean he doesn't have to file taxes. He files anyway, unless you mean he did not work anywhere. If he made under a certain amount abroad he won't be taxed again but as a USC he still has to file. He also has to include his most recent tax return with his I-864 even with a cosponsor.

[jkb11 26]

No, he doesn't have to file if he didn't make over a certain income threshold...