My mother got green card last week ...does she need to file US income tax return?

[minglevi 0]

My mother recently got green card ...last week...

does she need to file US income tax ....she is going to back to India on March 5th 2014...

she arrived on Dec. 7th 2013...so she had less than 90 days of stay....

obviously during this short stay she did not make any money...

so, how would she file return?

me and my spouse are filing married jointly....

can she be added on our return?

[Ryan E 10]

The relevant IRS page for determining the start date of residency is http://www.irs.gov/Individuals/International-Taxpayers/Residency-Starting-and-Ending-Dates. Since she came on an IR5 I believe she would be considered a resident since Dec 7, thus she would be required to file 2013 taxes if she meets the income threshold. You indicate she had no income, so she is not required to file taxes for 2013.

She can still file and show 0 income. This could benefit her later if she will want to do something (take a loan) and they want to see tax transcripts for the last x years. It may be easier than explaining that she wasn't required to file. There are sites online that allow free e-filing. I'm not sure if there are any tax credits she would benefit from at the moment.

You cannot claim her on your return.

You mention she is returning to India. Is she going back permanently? If not, make sure you look at the requirements for maintaining residency so she doesn't loose her green card accidentally.