Joint tax return -- foreign earnings question

[EatBulaga 316]

Greetings all,

We are K1-to-AOS filers, and currently waiting for EAD and AOS.

My former K1 beneficiary worked overseas till about May 2022.

She came to the US on a K1 visa in June 2022.

Then soon after we filed for her SSN, got married, and filed for AOS/EAD/AP.

Since we are still waiting for her EAD and AOS, she has not worked and has no earned income, but she does have unearned income from bank interests as a non-resident alien since June 2022, along with her foreign earnings up till May 2022.

I am currently working on filing joint tax return for us that is due in April 2023.

 

My question is do I report my spouse's foreign earnings in our joint tax return, even though that was before she got her SSN?

Also is there any special form(s) or process designation or special rules that I need to adhere to since the joint filing is between a US citizen (myself) and a non-resident alien (my spouse)? Any special guidelines?

 

Thanks in advanced for any response.

Edited January 7, 2023 by EatBulaga

[iwannaplay54 985]

We chose to treat the beneficiary as a resident for all of the first year for tax purposes, declared worldwide income, excluded foreign earned income based on prorated “physical presence” test.  We did not file until the SS card came in.

 

You can also choose to exclude it based on pro-rated bonafide resident of home country test.  

[Wuozopo 4,293]

On 1/7/2023 at 5:24 PM, EatBulaga said:

 

My question is do I report my spouse's foreign earnings in our joint tax return, even though that was before she got her SSN?

You are filing a joint return for the tax year 2022, so you report the earned income and unearned income for both filers for the entire tax year—-Jan 1 to Dec 31.  You can file Form 2555 (Foreign Earned Income Exclusion) so she is not taxed twice on her income before entering the US. 

 

On 1/7/2023 at 5:24 PM, EatBulaga said:

Also is there any special form(s) or process designation or special rules that I need to adhere to since the joint filing is between a US citizen (myself) and a non-resident alien (my spouse)? Any special guidelines?

When spouses enter the UK late in the year, they haven’t been in the US enough days to qualify as a resident alien for tax purposes. They have to include a written statement signed by both electing for the foreign spouse to be treated as a resident for tax filing. It’s a perk for being married to a US citizen. This has nothing to do with immigration status with USCIS; it is IRS jargon that allows one to file taxes using the resident alien rules.. Your wife, entering in June, has enough days of physical presence in the US in 2022 to be a resident alien for tax purposes without writing a statement. You just file as any two citizens would for a joint return. There is nothing special for her to do because she qualifies as a resident alien (for taxes) based on her physical presence in the US IN 2022. You can efile.

Publication 519 found on IRS.GOV is a source of information for aliens and tax filing. 

[Wuozopo 4,293]

Typo above. Should be “when spouses enter the US late in the year…….”

Edited January 9, 2023 by Wuozopo