sharpie11

Hi Did you ever find this sample text? I am looking for the same..

Just read this, the part about dual status alien which is what new entrants to the US on IR / CR are unless they entered on the first day of the year

In the link you sent: "If you meet the green card test at any time during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a lawful permanent resident." https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates If you meet both the green card test and the substantial presence test in the same year, your residency starting date is the earlier of: The first day you are present in the United States during the year you pass the substantial presence test, or The first day you are present in the U.S. as a lawful permanent resident (green card holder). So in other words (the way I understand it) an IR1/CR1 immigrant who gains green card status , say in August 2023 when they first enter the US, they are considered nonresident for tax purposes until August 2023 and resident after August 2023. If they want to be treated as a resident for the entire year to be able to file a joint return or claim a standard deduction, they need to send in a written declaration under 6013(h) stating explicitly that they want to be treated as a resident for the entire year with the tax return. This probably doesn't apply to AOS green card holders who are resident in the US for the entire year. It is detailed here: https://www.irs.gov/pub/int_practice_units/JTO9431_02_10.PDF

"And make a joint election with your spouse" So seems like we do need to make a paper declaration along with our tax return that we choose for the spouse who gained their PR status during the the tax year to be treated as a US resident for the entire tax year under 6013(h).... it seems like by sending in this declaration, will be in full compliance with the IRS requirements for Joint Return and claiming standard deduction. Does this declaration under 6013(h) actually violate the immigration section regarding claim of non resident status ? (https://www.ecfr.gov/current/title-8/chapter-I/subchapter-C/part-316/section-316.5), I am not a lawyer, but as a layperson it seems to me that a 6013(h) declaration we send in to IRS with our MFJ 1040 does not violate that requirement.

I do believe that the declaration under 6013(h) does need to be applied for the new immigrant in case the new immigrant was a non resident at the beginning of the year and a resident at the end of the year. Without the declaration said immigrant cannot apply for a joint return and is not eligible for the standard deduction. Its very clear here: https://www.irs.gov/taxtopics/tc551 and here: https://www.irs.gov/pub/int_practice_units/JTO9431_02_10.PD I am not sure if just filing that declaration under 6013(h) falls under the above section of immigration law? You are saying that you were a permanent resident for part of the year, which is true.

Just on another topic we have children but I'm choosing not to take the child tax credit because they were living outside the US with my wife for most of the year and do not meet the requirement to have lived with me for 6 months or more in 2023. Not sure if that's the financially savvy thing to do, but seems like the least complicated.

Got it.. thank you so much!

She has a bank account but its nowhere near $10,000. Do we need to attach any statement to the return stating that she chooses to be treated as a resident alien for the entire year since she was nonresident at the start of the year and resident at the end of the year (like it says here on Page No. 12 for dual status aliens), or just file online as MFJ ?

Here is the situation: I am a USC, My IR1 wife's first year in the US was 2023, when she arrived in October and got her green card, she has no income anywhere in the world, can we MFJ online using Turbotax, or do we need to go the paper route and any special declarations to treat her as a tax resident or anything else are needed from us? She has an SSN.

Hi, My spouse and children (one stepchild, one biological) arrived in the US last September on IR1/IR2. I had a few tax related questions Since my spouse and children only lived with me part of the year (rest of the year they were in their home country) 1) Can I file MFJ with my spouse for 2023 2) Can I claim my bio child and stepchild as dependents for 2023 even though they weren't living in the US with me the entire year? (The other bio parent of my stepchild is an Indian citizen who lives in India, and my wife has full custody) Thanks

Great -- thanks !

Also -- would it be a problem if we decided to play it safe and enter in the noncitizens line? We have 2 citizens and 3 noncitizen IR1/IR2s in our family - or is it better to just ask the staff at the POE ?

Had another question on this: I and my family are on separate tickets but on the same flight coming in to the US. Will that be an issue? Also I assume we all enter the US together as a family - is that accurate?

Got it-- thanks!

So just go with "I have nothing to declare" ? So on form 6059 - what do we give as the "—the total value of all articles that will remain in the U.S., including commercial merchandise is:" - is that 0, or some approximate amount that covers our luggage ?