Filed Tax extension, recently received Conditional resident card and SSN, how do I go about filing?

[CaLi90 56]

Hi all,

 

My spouse and I filed for a Tax extension back in April 2022, in hopes we would receive either EAD or AOS with SSN in time to file MFJ by the extension deadline. We were lucky, I had not received my EAD but received AOS interview and got approved and have conditional resident card in hand, awaiting SSN which I should get any day now or a trip to the Social security office.
 

Anyway, once I receive the SSN, we will properly file our taxes as MFJ by electing to be treated as tax resident alien for year 2021, as I arrived in October of the same year. We know we have to put my UK income from 2021 in the foreign exemption form, but just wanted to double check about the process filing.
 

When we have my SSN and go to file, will it have to be a paper form or can we do it online like she has done previous years? I know we have to write a letter and sign for me to elect to be treated as a tax resident for 2021, but can that be uploaded online or can it only be done by mail?

 

Tried lookin for the answer but most talk about filing ITIN with paper form. But with resident card and SSN I’m not exactly sure if it’s the same or can be done online. 
 

Appreciate any advice on this. 

[randy32 165]

You can file using any tax software.

No letter to write to be treated as resident for the full year, just a check box while filling out the return.

 

 

Once you have SSN, no need for ITIN

[CaLi90 56]

14 hours ago, randy32 said:

You can file using any tax software.

No letter to write to be treated as resident for the full year, just a check box while filling out the return.

 

 

Once you have SSN, no need for ITIN

Thanks for your reply. 
 

The only thing that I’m not sure about is because I read this on the IRS website stating that to elect for the previous year, it needs to be a signed statement. As I was only a non resident when I arrived in October 2021.

 

This is what I found…
 

Election to File Joint Return

If you make this choice, the following rules apply:

• You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident spouse may still be treated as a nonresident. Refer to Individuals Employed in the U.S. – Social Security Taxes .

• You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).

• Each spouse must report their entire worldwide income for the year you make the choice and for all later years unless the choice is ended or suspended.
• Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

Example:

S has been a U.S. citizen for many years and is married to T, who is neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A). S and T make the choice to treat T as a U.S. resident by attaching a statement to their joint return. S and T must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Although S and T must file a joint return for the year they make the choice, so long as one spouse is a U.S. citizen or a U.S. resident within the meaning of IRC section 7701(b)(1)(A), they can file either joint or separate returns for later years.    

CAUTION! If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers do not apply to you.

How to Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:

1. A declaration that on the last day of the tax year one spouse was neither a U.S. citizen nor a U.S. resident within the meaning of IRC section 7701(b)(1)(A) and the other spouse was, and that you choose to be treated as U.S. residents for the entire tax year.
2. The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

 

Edited August 13, 2022 by CaLi90

[randy32 165]

The letter applies if you are neither a U.S. citizen nor a U.S. resident on the last day of last year.

 

As a LPR, no need to write a letter.

 

What was your current status?

[CaLi90 56]

3 hours ago, randy32 said:

The letter applies if you are neither a U.S. citizen nor a U.S. resident on the last day of last year.

 

As a LPR, no need to write a letter.

 

What was your current status?

I have only just received LPR status as of July 2022. Back in 2021 I was a non resident here on a k1, with a US citizen spouse. So in that case should the letter still apply? And we’d have to file a paper return for MFJ for 2021?

Edited August 14, 2022 by CaLi90

[CaLi90 56]

On 8/13/2022 at 11:48 PM, CaLi90 said:

I have only just received LPR status as of July 2022. Back in 2021 I was a non resident here on a k1, with a US citizen spouse. So in that case should the letter still apply? And we’d have to file a paper return for MFJ for 2021?

@Wuozopo As a non resident for 2021, when I came on K1 in October, and now being conditional permanent resident as of July 2022, I still need to write the letter and submit our taxes MFJ by a paper return, is this correct?

[Wuozopo 4,285]

1 hour ago, CaLi90 said:

@Wuozopo As a non resident for 2021, when I came on K1 in October, and now being conditional permanent resident as of July 2022, I still need to write the letter and submit our taxes MFJ by a paper return, is this correct?

Yes, that is the correct way to do it. You have a good understanding of it. I have been mulling your question for several days and  looking up things. As far as I know, there has never been a way to upload the statement you write. I didn’t find anything new for 2021. So I’m just going to say this, not as advice, but what I decided I would do in the same situation.  Given that the IRS is in such a bogged down mess after Covid closure getting to paper filed ITIN cases which are a big topic here, I wouldn’t paper file. I personally would efile with my new SSN and forget the statement. My wife is so experienced with decades of IRS dealings and she says that’s what she would do. I say that because we have followed this forum for many years and there are lots of people who have posted that they didn’t even know they were supposed to write a statement. They just filed. Nothing ever happened to them. Some went to tax prep services and were never told about electing to be a resident alien. The IRS computer processes the return, you get your refund, and Bob’s your uncle. The IRS doesn’t follow up or analyze a bunch of things. If it looks good to the computer that accepts it, a human never even looks at it. They don’t have the staff. I would definitely have a signed and dated statement in my records, but we don’t think you would ever be asked for it. 
 

When I was a new immigrant I was so afraid of the IRS like they were the gestapo of Nazi Germany who would hunt you down and put you away for the slightest mistake. My wife was so casual about them and I have learned they are not to be feared and their resources are more allocated to the billionaire tax dodgers, not common blokes like us. 

[CaLi90 56]

On 8/15/2022 at 9:11 PM, Wuozopo said:

Yes, that is the correct way to do it. You have a good understanding of it. I have been mulling your question for several days and  looking up things. As far as I know, there has never been a way to upload the statement you write. I didn’t find anything new for 2021. So I’m just going to say this, not as advice, but what I decided I would do in the same situation.  Given that the IRS is in such a bogged down mess after Covid closure getting to paper filed ITIN cases which are a big topic here, I wouldn’t paper file. I personally would efile with my new SSN and forget the statement. My wife is so experienced with decades of IRS dealings and she says that’s what she would do. I say that because we have followed this forum for many years and there are lots of people who have posted that they didn’t even know they were supposed to write a statement. They just filed. Nothing ever happened to them. Some went to tax prep services and were never told about electing to be a resident alien. The IRS computer processes the return, you get your refund, and Bob’s your uncle. The IRS doesn’t follow up or analyze a bunch of things. If it looks good to the computer that accepts it, a human never even looks at it. They don’t have the staff. I would definitely have a signed and dated statement in my records, but we don’t think you would ever be asked for it. 
 

When I was a new immigrant I was so afraid of the IRS like they were the gestapo of Nazi Germany who would hunt you down and put you away for the slightest mistake. My wife was so casual about them and I have learned they are not to be feared and their resources are more allocated to the billionaire tax dodgers, not common blokes like us. 

Thank you so much for responding with so much detail and the advice. That’s more of what I was thinking, as I saw paper returns were taking a very long time to be processed, but just wanted to get your opinion on it.
 

My spouse and I will discuss it, but it’s good to have all the information and to know other’s online returns have been accepted, it certainly would save a lot of time! It’s a shame they don’t allow you to upload a letter with your online submission, maybe would help with their backlog lol. 
 

Thank you again, really appreciate your input. 

[purpleblue 6]

Hi @CaLi90,

 

We are in similar situation. I am just wondering if you have filed for your taxes in 2021 as MFJ and if you filed it through TurboTax or through paper return.

 

I appreciate your input.

[CaLi90 56]

35 minutes ago, purpleblue said:

Hi @CaLi90,

 

We are in similar situation. I am just wondering if you have filed for your taxes in 2021 as MFJ and if you filed it through TurboTax or through paper return.

 

I appreciate your input.

Hi there,

 

Yes we have just filed MFJ, our bookkeeper filed it online, although we thought it should be a paper return, she told us paper returns are taking a very long time to process and because we had my SSN and Greencard now that it shouldn’t be a problem (she has done this for other people in similar situations and has worked out ok for them).

 

We had to open a joint bank account so they can direct deposit to both of us. You may have already set that up, but if not, maybe something to think about. 

 

🙂

[Wuozopo 4,285]

53 minutes ago, CaLi90 said:

We had to open a joint bank account so they can direct deposit to both of us. You may have already set that up, but if not, maybe something to think about. 

That’s a good plan because your greencard will expire in 2 years and you will have to remove conditions to get your 10-year card.  The evidence you submit will have to show you comingled your lives and finances. Joint bank accounts are excellent evidence. Save your paperwork from opening the account and use that as evidence of having a joint account for a long time. Do the same for other joint things. The USCIS wants to see a two year history and not a few things you scrambled to get and are dated at the last minute.  

[OldUser 5,069]

@CaLi90 I'd also recommend keeping paper statements ON for banks / utilities. Just collect them in the shoe box until you have to file I-751 and attach them. Many people complain how expensive it is to print 100s of pages for their applications. But if your bank already prints them for you, why not take it

[CaLi90 56]

9 hours ago, OldUser said:

@CaLi90 I'd also recommend keeping paper statements ON for banks / utilities. Just collect them in the shoe box until you have to file I-751 and attach them. Many people complain how expensive it is to print 100s of pages for their applications. But if your bank already prints them for you, why not take it

Great, thank you, that’s good advice .

[CaLi90 56]

Just an update:

 

We went without the letter and filed online with my new SSN because the paper filing seemed to be extremely backlogged. 
 

Our bookkeeper submitted it around 10 days ago, and we already have the refund direct deposited into our joint account.