POE Prior to Tax Deadline for Previous Year - Need to File a Return?

[puppetneath 2]

I was approved for CR1 spouse visa earlier this month and will travel to the US during the second week of April. As I understand, I will be considered a resident for tax purposes from Day 1, so all my income for 2020 will be subject to US income tax, even though I will begin residency in April.

 

However, since my POE will be before the April 15th tax deadline for 2019, will I nevertheless be liable to file a tax return for 2019, even though I have not earned US income or been physically present during 2019?

 

Hopefully I am overthinking this, it would be awesome if anyone has knowledge or experience of this please! Thank you!

[DaveAndAnastasia 2,093]

(going by your timeline here)

 

You were not a US resident in 2019, so you are not required to file US taxes for the 2019 tax year.

April 15 (or the Monday after, if that's a weekend) is the deadline for filing your tax return,  but taxes are based on income (and marital status) during the previous calendar year.

 

However, since you were married to a US citizen in 2019, you can elect to be treated as US resident for tax purposes, which would allow your spouse to file a joint return in 2020. This could potentially reduce your spouse's tax liability significantly, but would make the paperwork more complicated (you'd need to get an SSN or ITIN before filing, and would have to report all of your UK income even though you probably will not owe taxes on it).

 

Next year when you file your taxes (again, it will probably be most advantageous to file jointly with your spouse), you'll definitely have to file if you have more than the minimum amount of US income, and will have to report your UK income if you are either required to file or choose to file jointly with your spouse even though you are not required to file.

[Crazy Cat 41,981]

You are misinformed.......you are not liable for reporting 2019 income.....unless you and your spouse are filing a joint return for 2019......In addition, you could qualify to be a dual status alien (resident for tax purposed for only part of the year) for 2020......I recommend consulting a competent tax pro like my CPA, who is well versed in foreign income and best case tax strategies.....