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My Petitioner has not filed US taxes.

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Filed: IR-1/CR-1 Visa Country: Canada
Timeline

My spouse/petitioner filed a return about 6yrs ago in the US, but has not filed taxes in the US since then....(only because it kinda zero's itself out since she filed here in Canada) It seemed like there was really no point in filing in both countries since she had zero u.s. income. I know the tax rules recently changed and we are not sure how to proceed in that regard as far as having missed the voluntary disclosure deadline. At the present time we are not so concerned with the IRS end of it, but want to make sure that this does not adversely effect me receiving my visa.

Has anyone else out there fell in to this situation?

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Filed: Citizen (apr) Country: India
Timeline

My petitioner has not filed taxes for over a decade.

You have to add IRS publication that provides the exemption for lack of federal income tax returns. I do not have that publication, as my father-in-law searched about this. But you can google for such IRS publication.

Hope it helps.

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I'm confused. What do you mean when you say petitioner didn't file due to no US income? One must also claim income outside the US. It has always been that way.

If the need this discussion of tax returns is in reference to a I-864 sponsorship and petitioner hasn't filed income taxes, then it may be of benefit to proceed for the visa without using the petitioner as the Sponsor for the I-864. In that case, find someone else such as a family member or close friend who's tax returns are current who would be willing to sponsor you on a I-864.

Edited by BBCC

Done: I-130/CR-1, I-751/ROC

Done: I-327

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Filed: K-1 Visa Country: Wales
Timeline

What change in the tax rules?

Catch up time by the sound of it, time to see a CPA.

“If you know the enemy and know yourself, you need not fear the result of a hundred battles. If you know yourself but not the enemy, for every victory gained you will also suffer a defeat. If you know neither the enemy nor yourself, you will succumb in every battle.”

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Filed: IR-1/CR-1 Visa Country: Canada
Timeline

As a US citizen she should have been filing income tax forms on her foreign income.

The only way around this, is to formally give up US citizenship. This isn't a new thing, it has always been this way.

You need to see a CPA and start filing the past six years of income tax returns!

USCIS- 260 Days

6/8/11~ Mailed I-130 Application, withdrew Canadian PR application
6/16/11~ NOA1 email and text message Case routed to CSC (Priority Date)
7/12/11~ The 'Money Order' Incident/Returned to Tennessee
8/03/11~ TOUCHED!
3/2/12~ APPROVED! NOA2!

NVC Electronic Processing- Montreal- 19 Days

3/21/12~ Received case number & IIN 20 Days after NOA2
3/21/12~ Sent in opt-in email
3/22/12~ Opt-in accepted
3/23/12~ DS-261 Submitted, never accepted
3/29/12~ AOS bill invoiced and paid
3/30/12~ AOS shows PAID- AOS Package emailed/received, DS-3032 emailed/accepted
4/2/12~ IV bill invoiced and paid
4/3/12~ AOS Checklist documents emailed(first time)
4/4/12~ IV shows PAID- DS-260 submitted/ IV Package emailed/received
4/4/12~ AOS Checklist documents sent again for CYA (second time)
4/5/12~ IV package accepted! No Checklists!
4/6/12~ AOS Checklist emailed(third time)
4/9/12~ AOS packet accepted (finally)
CASE COMPLETE!!

Interview 354 days from NOA1/ 362 days from initial filing date
5/29/12~ Medical@ Medisys, Montreal
6/4/12~ Interview APPROVED!!!
08/07/2012~ POE Emerson, MB/Pembina, ND by land
08/09/2012~ HOME!! 424 days from initial filing date!
08/14/2012~ SSN Received
09/10/2012~ Received Green Card

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Filed: IR-1/CR-1 Visa Country: Canada
Timeline

My wife has her US passport, but also has a Cdn certificate of birth abroad, as her parents are both Canadian....

She has never had a US residence (other than with her parents from birth to 2yrs) and she has been working/living in Canada ever since. She isn't really an expat of the US.

She has never done anything to make her ineligible for US citizenship (she has never voted in an election in Canada (or the US for that matter), as I guess that would somehow make her lose her US citizenship??)

I guess there wasn't really a change in the tax laws, I am just confusing the voluntary disclosure stuff with the fact that she has failed to file for the last few years.

What a pain having to go back and file returns when we aren't going to be paying any taxes anyway since there is a tax treaty between the US and Can. and we already paid here in Canada so it ends up being a moot point anyway.

Its not like she has been making huge money or anything, and we have no "hidden" assets to speak of. The only person who will profit from anything from her filing is the guy who is going to prepare her returns.

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Filed: Citizen (apr) Country: Australia
Timeline
My wife has her US passport, but also has a Cdn certificate of birth abroad, as her parents are both Canadian....

She has never had a US residence (other than with her parents from birth to 2yrs) and she has been working/living in Canada ever since. She isn't really an expat of the US.

She has never done anything to make her ineligible for US citizenship (she has never voted in an election in Canada (or the US for that matter), as I guess that would somehow make her lose her US citizenship??)

I guess there wasn't really a change in the tax laws, I am just confusing the voluntary disclosure stuff with the fact that she has failed to file for the last few years.

What a pain having to go back and file returns when we aren't going to be paying any taxes anyway since there is a tax treaty between the US and Can. and we already paid here in Canada so it ends up being a moot point anyway.

Its not like she has been making huge money or anything, and we have no "hidden" assets to speak of. The only person who will profit from anything from her filing is the guy who is going to prepare her returns.

Doesn't matter whether it's moot or not. It is law that a US citizen (or LPR) must file US taxes, no matter where they are. There is a form for foreign income which under $90K is exempt.

This link here: http://www.expattaxandlaw.com/us-citizen-abroad.html explains that your wife MUST file taxes (doesn't matter that she doesn't presently live there and never has).

As for voting: http://www.richw.org/dualcit/faq.html#voting there is no problem voting in either country. That law was repealed in 1978.

She needs to file at least the last 3 years tax returns. Given she never HAS filed a tax return I recommend filing all 6 years previous returns. She will be unable to sponsor you until she files those taxes and thus YES, your visa IS in jeopardy, you will not get it until she files.

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Filed: IR-1/CR-1 Visa Country: Canada
Timeline

The absolute only way to renounce US citizenship is pretty complicated.

A person wishing to renounce his or her U.S. citizenship must voluntarily and with intent to relinquish U.S. citizenship:

appear in person before a U.S. consular or diplomatic officer,

in a foreign country (normally at a U.S. Embassy or Consulate); and

sign an oath of renunciation

The voting thing, as mentioned before, was repealed 33 years ago.

US citizens have to file income tax because they are US citizens. Silly I know. And you won't even have to PAY any taxes, but they want the piece of paper that says you reported the income.

USCIS- 260 Days

6/8/11~ Mailed I-130 Application, withdrew Canadian PR application
6/16/11~ NOA1 email and text message Case routed to CSC (Priority Date)
7/12/11~ The 'Money Order' Incident/Returned to Tennessee
8/03/11~ TOUCHED!
3/2/12~ APPROVED! NOA2!

NVC Electronic Processing- Montreal- 19 Days

3/21/12~ Received case number & IIN 20 Days after NOA2
3/21/12~ Sent in opt-in email
3/22/12~ Opt-in accepted
3/23/12~ DS-261 Submitted, never accepted
3/29/12~ AOS bill invoiced and paid
3/30/12~ AOS shows PAID- AOS Package emailed/received, DS-3032 emailed/accepted
4/2/12~ IV bill invoiced and paid
4/3/12~ AOS Checklist documents emailed(first time)
4/4/12~ IV shows PAID- DS-260 submitted/ IV Package emailed/received
4/4/12~ AOS Checklist documents sent again for CYA (second time)
4/5/12~ IV package accepted! No Checklists!
4/6/12~ AOS Checklist emailed(third time)
4/9/12~ AOS packet accepted (finally)
CASE COMPLETE!!

Interview 354 days from NOA1/ 362 days from initial filing date
5/29/12~ Medical@ Medisys, Montreal
6/4/12~ Interview APPROVED!!!
08/07/2012~ POE Emerson, MB/Pembina, ND by land
08/09/2012~ HOME!! 424 days from initial filing date!
08/14/2012~ SSN Received
09/10/2012~ Received Green Card

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Filed: IR-1/CR-1 Visa Country: Canada
Timeline

Thank you...That is some excellent info....And she would definitely fall under the exemption!!!

We have always realized the fact that she Must file, but have always ignored it since we never thought we would desire to move to the US (since we have all that great free health care here...lol)

Our family income has never reached over 90K so we are good there.

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Filed: Citizen (apr) Country: Australia
Timeline

Thank you...That is some excellent info....And she would definitely fall under the exemption!!!

We have always realized the fact that she Must file, but have always ignored it since we never thought we would desire to move to the US (since we have all that great free health care here...lol)

Our family income has never reached over 90K so we are good there.

Okay well.. I understand why you thought it was okay to ignore it, it's kinda like leaving a lit cigarette and not caring about the result. The result could be nothing, or it could be a HUGE mistake.

Here are the rules about filing and the penalties for not doing so: http://www.legalzoom.com/taxes/personal-taxes/what-are-penalties It can really add up.

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