y030910

Again - you don't get to determine this. You have a green card, the green card test applies. Period. No choice.

I meant the bona fide or physical presence test.

I think he is asking about his eligibility to qualify for the Foreign Exclusion. The IRS sets the terms based on his physical presence in the foreign country or his bonafide residence in the foreign country. For example he couldn't go work in a foreign country for three months and expect to be excused of that money he earned there from US taxation. But a long physical presence in a foreign country might make a US taxpayer excused from American taxes on his foreign earned income. He still has to file in the US and report his foreign earnings, but they may not be taxed.

To the OP. I don't know the country where you are, for how long, if they have a tax treaty with the US, or have all the details of qualifying on days memorized. You are going to have to read that and work it out for yourself. This publication might help because you are a resident alien abroad. https://www.irs.gov/pub/irs-pdf/p54.pdf see the chart on page 13.

A little background on me; I am from the UK. I was studying here when I got a green card but my education and professional certification go hand in hand and this is the reason why I am still here. So I have been in the UK for at least 330 days with interruptions caused due to my travel back to the US, its just that I have been completing my certification for less than a year which has earned me income for less than a year. I now have a valid reentry permit and some other evidence to show my intent to return to the US asap such as maintaining an address back in the US. I am just scared of doing the wrong thing and risking my green card and that's why I am here asking for advice.

Do you guys think that I am eligible for the tax exclusion due to the physical presence test? Nick, the chart you have told me to look at does show that I am eligible for tax exclusion.

Also thank you very much for your contributions.

First issue:

You are mixing up taxes and immigration. To the IRS, you are a RESIDENT and file form 1040 if you have a valid greencard. There is also a non-resident tax form (1040-NR) for people in the US on a visa for example who earn money while in the US. You are a resident for tax purposes no matter where in the world you are working or sleeping at night.

Second Issue:

The filing threshold means how much you have to earn anywhere in the world before you have to file a tax return at all. That's for people in the US or temporarily out like you. Low income means no filing.

I gave you a link to the 1040 instructions. See page 8.

If you are single, file a return if you earn $10,300 or more.

If you are Married Filing Separately, file a return if you earned $4000 or more.

See the instructions page 8 for the other filing statuses like joint..

So if you are over that in income, you file as a resident, Form 1040.

Third issue:

There is a foreign income exclusion Form 2555 which may qualify you to exclude a maximum of $100,800 of your foreign income from the tax return you are required to file. You can qualify on physical presence in the foreign country (if you have been there a certain number of days) or bonafide resident of the foreign country (if you have a visa or passport that allows you to legally be in that foreign country and work). Read the IRS instructions for Form 2555 and determine if you qualify. Fill out Form 2555 if you do.

The alternative option to excluding the foreign income is the Foreign Tax Credit. You claim all income, figure the tax it generates, then do a foreign tax credit. It would be for example your US tax figured is $4000. You already paid $3998 Income tax to the foreign country. You get that amount as a credit and owe the US only $2. There are forms to fill out for that as well. Learn more https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Tax-Credit

I have read through Page 8 of 1040 which shows me that I have to file my tax.

I don't think I qualify for the Bona Fide Residence since my stay is interrupted but I have spent 330 days in my home country (UK) with interruptions caused by my travel back to the US.

Is there a difference between the Bona Fide Residence and Physical Presence other than what I have stated above? Also is the 1040 meant to be sent with 2555?

You seem not to be aware that the "game" you are trying to play might come back to bite you. You can't get a GC to enjoy American resident privileges and shy away from your obligation. The "non-resident" classification in your situation only applies to citizens or relatives who do not have residency in the US. But you do, because of the GC you have.

You have to file for automatic extension in other to get it. it is form 4868.

You are a resident, stop seeing yourself as a non-resident. If you use an online filing software like TurboTax, it asks for foreign income. If you are wondering if you should then, there you have it.

So like i said, you have 7 days to file anything you need to file. Consult a tax professional.

Okay I will file it asap. Thanks for your help.

I think the big issue here is OP has LPR status (green card) and presumably has been out of the U.S. working, earning income for quite some time. Whether or not he files a regular (resident) Form 1040 is not the issue... the issue is in trying to avoid "double taxation" the OP has to prove he was in a foreign country for X amount of time to qualify for either the exclusion or credit.

If I'm assuming and reading everything correctly... I'm not sure Immigration would know what the OP reported on a Form 1040 since I don't believe IRS and Immigration share info (yet), but if Immigration does ask to review the tax returns and catch the foreign earned income exclusion and/or credit - that's where the flags will be raised high.

I have been earning for less than a year so I thought now was the time to file the tax return.

You have 7 days to file. So make it quick!

I was outside of the US on 31st December so don't I have an automatic extension till 15 June this year?

Each country has its own rules for what is considered tax residency. (My home country for example is 6 months plus one day in the year.) You'd need to check that with a tax expert from where you are living.

If I misunderstood and you are still asking about US residency - you don't have an option. You have a green card, under the green card test you are obligated to file. Period.

I do want to and will file. I just need to determine which test I pass.

I am a little bit confused by what you are saying. Do you mean if he files and gives an address and employer outside the US, he can be deemed as abandoning his greencard?

Or do you mean if he files a 1040-NR tax return, which is incorrect to the IRS because he has a greencard. The two meanings of non-resident are being used in this thread so that's why I'm asking.

I guess both apply since the USCIS says:

Abandoning Permanent Resident Status

You may also lose your permanent resident status by intentionally abandoning it. You may be found to have abandoned your status if you:

• Move to another country, intending to live there permanently.
• Remain outside of the United States for an extended period of time, unless you intended this to be a temporary absence, as shown by:
  • The reason for your trip;
  • How long you intended to be absent from the United States;
  • Any other circumstances of your absence; and
  • Any events that may have prolonged your absence.
  • Note: Obtaining a re-entry permit from USCIS before you leave, or a returning resident visa (SB-1) from a U.S. consulate while abroad, may assist you in showing that you intended only a temporary absence.
• Fail to file income tax returns while living outside of the United States for any period.
• Declare yourself a nonimmigrant on your U.S. tax returns.

I am reading through the links you gave me in your previous post so thank you and everyone else who has contributed. I did have a look at the Bona Fide residence test and physical presence test before and thought passing any one of these means you are non-resident in the US even for temporary absence but my confusion has been cleared up.

Also to be considered bona fide resident of another country do you have to be in the other country for 12 months without return? In that case it would mean that I will be under the physical presence test since I have spent at least 330 days outside but I keep coming back to the US when I have a chance so my foreign stay is interrupted. Am I correct?

I don't think its a good idea to claim yourself as a nonresident since you are an lpr

I dont want to but does that also mean I will be paying double tax?

Basically my question is, I am outside the US temporarily and have foreign income. The foreign income is below the threshold of $100,800 for 2015. If I file as a resident of the US, is my tax still waived off due to the fact that my income is below the threshold of $100,800? This would mean I don't need to file as a non-resident.

Look into the possible immigration issues if you file taxes as a non-resident of the US.

I know what the immigration issues are and I don't want to file as a non-resident. I am just confused. I thought the income threshold is only considered if you pass a presence test which shows you are filing as a non-resident?

As a greencard holder, you are a permanent resident of the U.S. You file a resident tax return if your income earned anywhere in the world exceeds the filing threshold. You can look at the Form 2555 instructions and see if you qualify for the foreign income exclusion. Alternatively, you may be able to take the foreign tax credit if you can't exclude the income. It's one or the other.

Thank you for your reply. My income is much below the $100,800 threshold for 2015, does this mean I don't have to file any taxes? I would still like to fill out my paperwork but I thought if I did so, I will have to file as a non-resident regardless of whether my income is below the threshold or not because you are not physically present in the states?

Hello, does a green card holder with income abroad and residing abroad temporarily with a valid reentry permit have to file U.S taxes as a non-resident?

Thanks.

Hi All,

What is the process for a person (GC Holder) working abroad filing their US taxes? Do I use the form 1116 with Form 1040? I don't want to file my tax as a non-resident but will doing so cause me to liable for double taxation (UK & US)?

Thanks,

Yes, that is the cut off date. However, people who have a cutoff date before 01 MAR 15 and have approved cases have been receiving welcome letters and have been processing their cases at NVC.

Yes, correspond with NVC, delay sending documentation. If you complete the case before PD is current, wait until it's current. Get the interview and by then you will probably be back in the US.

Given the fact that you have 1 year to correspond with NVC and your program will be completed within 1.5 years, factoring I-130 approval time and waiting for the PD to become current, I think you'll be in the clear.

Okay that sounds good. it looks like I get to complete my certification and will probably have to live seperately for less than a year as long as things go well. Thank you very much for your help!

NVC gets the petition once it's approved. They used to send the welcome letter a few months before the PD would become current but now they've been following the new process and sending it based on the cutoff date of the second table on the visa bulletin.

Sorry I should've been clearer before, what you can do is delay submitting documents to NVC if they send you the welcome letter. As long as you are in correspondence with them at least one time within a year then your petition will stay alive at NVC.

For example, lets say you receive a welcome letter on Jan 1, 2016. As long as you communicate with NVC somehow at least once till Jan 1, 2017 (phone, e-mail, mail), your petition will remain at NVC and won't be sent back to USCIS. So, I guess, technically it's not a 1 year deadline to submit the documents.

Important to note is that an interview won't be scheduled until the PD is current so even if your case is completed an interview won't be scheduled until your PD falls within the cutoff date of the VB.

By cutoff date do you mean e.g. 15apr14 for October 2015? If so that means that I can correspond with NVC to delay sending documentation but complete the case i.e. send all documentation before the PD is current and then she gets her interview and everything can take about 3 weeks to 4 months plus a couple of months for medical etc to process after the PD is current while I'm in the USA ? I apologise if I am repeating my questions or misunderstanding, this stuff is confusing and I just want to be clear.

Ahh, I see. Yes, as long as you maintained ties to the US, then it should fine. Bank statements, driver's license, lease agreements are great pieces of evidence. You won't even need to provide the phone bills. You just need to move back to the US before your spouse immigrates.

After the case gets to NVC, you are given 1 year to submit all the required documentation. If you want during that time, you can move back to the US and re-establish yourself once your ready and then submit the I-864 and all other documents.

Okay so does the NVC get the petition once the PD is current? Maybe I have misunderstood but from your earlier statements I am thinking that the nvc is sending out these welcome packs before the PD becomes current and since I have one year limit to submit the evidence and documentation they require does that mean I will have to be in the USA before those 1.5 years? As of now I also get my certification in about 1.5 years and have a reentry permit which covers this period so I don't know how to go about doing that.

Yes, you'll have to submit other things along with the I-864. Once your PD becomes current, NVC will send you a welcome letter, although I think they've been sending welcome letters to those people whose dates fall within the cutoff according to the new process.

Here's the NVC link where you can see the process and items you'll need to submit: http://travel.state.gov/content/visas/en/immigrate/immigrant-process/documents/Step_4_Collect_Financial_Documents.html

Usually it takes about 30 days once you submit everything to NVC. Then once you get the case complete, you wait for an interview to get scheduled which can range from 3 weeks to 4 months depending on your embassy. After the interview is scheduled, complete the medical, once the visa is approved, you'll have 6 months after the date of your medical to arrive to the US.

Okay the reason why I want to wait till the last minute to submit the i864 is because I am still completing my professional certification after my studies in my home country for this time I would like to be with my spouse because the time for pd becoming current is roughly the same till I get my certification. If I do fill out i864 earlier, do you think I can prove domicile as I am only temporarily in my home country and have a reentry permit.

I have always kept an address in the USA where my bank statements go and my driving license is registered to. Closer to the time I will sell my car in my home country and buy a car and insurance in USA when preparing to move as well as get a lease agreement with my family to rent a part of their house out. As for the income, I have a co sponsor. I do also have a mobile phone bill but it's not one of those contract ones. Do you think this will be enough to prove domicile? I only ever stayed outside the USA temporarily due to the reasons said above because by the time I got my LPR status I was already bound in a contract to finish my studies in my home country.

Yes, usually the PD is around the same date as the receipt date but, not exactly the same. Right, you have to wait until your PD becomes current, however, starting with the OCT visa bulletin, they have a new process in place where people who have a PD earlier 01 MAR 15, can begin processing at NVC if their petition is already approved even though they only have visas available for only those whose PD is earlier than 15 APR 14.

The I-864, you will submit once your petition is at NVC. You will first receive a welcome letter from NVC with a checklist of items. The I-864 will be one of the things you'll need to complete and you can find the form on the USCIS website. Evidence of domicile is usually only required for petitioners who live abroad and you'll need to include with the I-864 when you send it to NVC.

If I want to wait till the PD becomes current normally without using the new process do I submit the i864 once the priority date becomes current? If so how long does it take from there to have the interview and get the visa if everything meets the requirements?

Hi,

I am an LPR who wants to sponsor his spouse. As I understand it; I file the I-130 and once uscis receive it and give me a receipt that date becomes our priority date. We have to wait till this date becomes current on the visa bulletin webpage which seems to be approx. 1.5 years at the moment. My question is where does the I-864 come into play? Do they send this to you in a welcome pack once the PD is current or before it is current?

Also do you send evidence of domicile with the i864 or take it to the interview?

yes [the first part]

Thank you.

The wait right now for a greencard holder's spousal visa is around 1 year 8 months: http://travel.state.gov/content/visas/english/law-and-policy/bulletin/2015/visa-bulletin-for-august-2015.html

Yes, you can sponsor her via a co-sponsor, but you will need to return to the USA at the same time or before her.

So does that mean I can start her petition now while I am abroad and then return before shes given her green card? or do I have to return to the US then file the petition and come back as I have to be in the UK for a while anyway?

Hello, I am a U.S permanent resident currently temporarily in my home country (UK) with a 2 years re-entry permit. My wife and I got married after I had got my permanent resident status therefore she does not qualify for the following to join benefit.

My question is if I have co-sponsors in the United States can I sponsor my wife while outside the USA for these two years? I have read on different forums that the current wait is 5 years which is very long and I am aware she can't live with me on any tourist/visitor visas in the states as she has to prove an intent to not immigrate. Thank you.