Tax Return Clarification

[indianheart 2]

I know there had been discussion about how to file your taxes and claim your spouse as a dependant. I filed married jointly this year and my husband of course is still in india (hopefully not much longer). I filed a W-7 with the federal taxes and just received his TIN in the mail today....it works...it really really works .

The next step I am going to take it to get a joint bank account now that I have the number, he already signed the signiture card for the account.

I filed married filing jointly this year and my husband of course is still in india (hopefully not much longer). I filed a W-7 with the federal taxes and just received his TIN in the mail today....it works...it really really works .

The next step I am going to take it to get a joint bank account now that I have the number, he already signed the signiture card for the account.

[indianheart 2]

I filed married filing jointly this year and my husband of course is still in india (hopefully not much longer). I filed a W-7 with the federal taxes and just received his TIN in the mail today....it works...it really really works .

The next step I am going to take it to get a joint bank account now that I have the number, he already signed the signiture card for the account.

Now I read above and see that I wont be getting the stimulus check in may just because there is only one SSN on the return...the feds do know how to work things in there favor. The most important thing is to get my husband here, I guess I will have to file an amendment or try for the stimulus next year.

[Nutty 2]

FOREIGN INCOME - Joint Filing

I went through the IRS questioning and was told that, "yes, my husband qualifies as a non resident alien." Yippee! however, the IRS agent threw in the caveat, "But if he files jointly, he has to report his world-wide income."

Now, this is not a problem since even if I report his income, it still works out that we get a bigger refund than if I file single.

The other thought to consider....if your spouse states on any immigration forms (DS-230) they are curently employed overseas, then the IRS may question why there was no income reported (if filinh jointly with spouse having ITIN #).

It is better to be honest, so nothing comes back to bite you in the XXX.

[Manasa Krishna 0]

Hello All,

I could not think of a better place to ask this question. I am a USC and still in the process of calling my wife over here through I-130 and I-129F. We got married in june last year and I was wondering what form do I use for filing tax return for 2007? will it be 1040EZ or 1040? I have heard that I cannot claim for my spouce as a dependent if she is has not lived with me for half of the year? What have most of the VJrs done who filed tax return for the year they got married in but whose spouce was not staying with them for that part of the year? please advice.

Thanks,

Avneesh

I also called IRS help desk and got similar reply, and they willl mail me the W7 for ITIN for joint submission with 1040. Additionally, legally speaking one should file as "married jointly" or "married separately" since we are legally married and could be violating IRS and also add to future potential problem in the visa process by not following that. Secondly, as filing as married separately,we dont need to include spouse's foreign income, but will need ITIN anyway.

On the other hand, married filing jointly increases tax savings by significant amount, like in our case about 3 times of otherwise.

Spouse's foreign income is small in my case since she is in India and earnings are Rs.

Govind

As

I had same issue this year. I just filed I-130 last week so we don't have a SSI # for my husband yet. I spoke with IRS on their helpline for almost 2 hours and the agents I spoke with told me...

- you have to file married if that was your status EOY with SSI (either married jointly/married separate)

- I was told you can send W-7 with the 1040 for approval at the same time (hoping they gave me accurate info)

Personally, I decided to file jointly as my husband's income falls under the amount set for worldwide income and essentially we are filing for 2 people with 1 income (mine) so our return works out to be almost 4x's more than if I didn't file jointly. It will be more of a wait than if I filed separate, but worth it in the long run for me. Hope this helps.

[Brian&Mel 0]

IF the non-resident alien uses a passport to substantiate their alien status, then a copy of (first pages I am assuming i.e. those that show citizenship) must be provided and these pages must be authenticated. If the spouses country of residence is not a signature of the Hague Convention [ http://hcch.e-vision.nl/index_en.php?act=c...ties&cid=41 ] this authentication must be conducted at the US Embassy

IRS doesn't have such rigid requirements actually. Documents submitted are accepted at face value without validating their authenticity with

issuing agencies. A normal certified copy (such as a notarized copy) is sufficient.

http://www.irs.gov/individuals/article/0,,...html#acceptable

Sorry but please DO read that carefully. The IRS will accept a notarized copy ONLY if the person has it notarized in a country which is a signatory to the Hague Convention. http://en.wikipedia.org/wiki/Hague_Confere...w#Member_States (Let's hear it for Wikipedia!!!) For example my wife is Malaysia, Malaysia is not a signator, so she was required to go to the US Embassy in Kuala Lumpur and pay $30/page to have the document authenticated. If you do that, remember to take a copy of the completed W7 with you as the embassy bound them together.

regards,

Brian

[sid111 0]

Hi,

Reading your posting gives me the impression you may be able to help answering my question. I am a US citizen living overseas and I got married to a south korean citizen in july 2007. We live in Korea and my non-working spouse does not have a US immigration status (or any kind of visa for that matter), pending or otherwise.

A. for tax year 2007, Can I file 1040 "married filing jointly" and leave the SSN/ ITIN blank? My current overseas income is less than overseas income exemption limit.

B. If I choose to file "single" I assume that is not a problem? My spouse does not have an income.

C. Can I file 1040 "married filing separately" and leave the SSN/ITIN blank? She is not required to file.

Thanks a lot.

[sid111 0]

If your non-US spouse has never been required to file taxes with the IRS you do NOT need an ITIN.

You file married filing seperately and put "Non Resident Alien" where it asks for spouse's name, and leave the SSN field for them blank.

(1) Filing jointly has the advantage of lowering your taxes (think in terms of two people making the same income as one, the effect is to put you into a lower tax bracket. Also remember the "Stimulus payment" which is going out later in the year is based on how you file. If you make $75,000 as an individual OR $150,000 as a married couple, then you will get the full amount of $600/individual or $1200 for a couple.) To me it is well worth my while to go through this process.

(2) Filing jointly shows "commingled accounts" and could be part of showing a real marriage

(3) If filling jointly, all filers must have a tax ID. For a US Citizen or alien with PR status that is their social security number. For a resident or non-resident alien that is their individual taxpayers identification number (ITIN)

(4) If the spouse does not have a ITIN, then an IRS Form W7 [ http://www.irs.gov/pub/irs-pdf/fw7.pdf ] needs to be filed with the tax tern (electronic filing is not possible) IF the non-resident alien uses a passport to substantiate their alien status, then a copy of (first pages I am assuming i.e. those that show citizenship) must be provided and these pages must be authenticated. If the spouses country of residence is not a signature of the Hague Convention [ http://hcch.e-vision.nl/index_en.php?act=c...ties&cid=41 ] this authentication must be conducted at the US Embassy

At least this is my understanding and what I'm doing

cheers, Brian

Hi all,

Reading your posting gives me the impression you may be able to help answering my question. I am a US citizen living overseas and I got married to a south korean citizen in july 2007. We live in Korea and my non-working spouse does not have a US immigration status (or any kind of visa for that matter), pending or otherwise.

A. for tax year 2007, Can I file 1040 "married filing jointly" and leave the SSN/ ITIN blank? My current overseas income is less than overseas income exemption limit.

B. If I choose to file "single" I assume that is not a problem? My spouse does not have an income.

C. Can I file 1040 "married filing separately" and leave the SSN/ITIN blank? She is not required to file.

Thanks a lot.

[sid111 0]

If your non-US spouse has never been required to file taxes with the IRS you do NOT need an ITIN.

You file married filing seperately and put "Non Resident Alien" where it asks for spouse's name, and leave the SSN field for them blank.

(1) Filing jointly has the advantage of lowering your taxes (think in terms of two people making the same income as one, the effect is to put you into a lower tax bracket. Also remember the "Stimulus payment" which is going out later in the year is based on how you file. If you make $75,000 as an individual OR $150,000 as a married couple, then you will get the full amount of $600/individual or $1200 for a couple.) To me it is well worth my while to go through this process.

(2) Filing jointly shows "commingled accounts" and could be part of showing a real marriage

(3) If filling jointly, all filers must have a tax ID. For a US Citizen or alien with PR status that is their social security number. For a resident or non-resident alien that is their individual taxpayers identification number (ITIN)

(4) If the spouse does not have a ITIN, then an IRS Form W7 [ http://www.irs.gov/pub/irs-pdf/fw7.pdf ] needs to be filed with the tax tern (electronic filing is not possible) IF the non-resident alien uses a passport to substantiate their alien status, then a copy of (first pages I am assuming i.e. those that show citizenship) must be provided and these pages must be authenticated. If the spouses country of residence is not a signature of the Hague Convention [ http://hcch.e-vision.nl/index_en.php?act=c...ties&cid=41 ] this authentication must be conducted at the US Embassy

At least this is my understanding and what I'm doing

cheers, Brian

Hi again,

Just a follow up question...

If I chose the option C (married filing separately) can I still take the exemption for dependent 'spouse' and check the box 6b on 1040? And then write non-resident alien spouse and leave the SSN/ITIN blank? Or does checking box 6b (spouse exemption) on 1040 require a valid ITIN for the dependent spouse? Again, my spouse is korean citizen and has no US immigration status pending or otherwise.

Thanks a lot. I appreciate your help in filing my return.

[JasonTrue 0]

You should contact a tax professional to be absolutely sure.

However, I am filing the W-7 with an embassy-notarized copy of my wife's passport. For a non-resident spouse, you have the option of a "married filing separately" or "married filing jointly", but you shouldn't file as single. There are some cases where you can file as unmarried or married/separate+head of household, according to some very convoluted wording in the IRS pubs.

I am enclosing a statement signed and dated by both of us:

We, the undersigned, qualify to elect resident alien status for YYYY on the grounds that we married on August 6, 2007. YYYY is expected to enter the United States as a resident alien in 2008.

XXXX is a US-Born U.S. Citizen. YYYY was a non-resident alien as of December 31, 2007, pending immigration approval.

Worldwide income has been declared on our 1040 per the conditions of this election.

This statement is enclosed per the instructions in IRS Publication 519, 2007 edition, page 10, section, “Nonresident Spouse Treated as a Resident.”

In this case, I filed a form 2555ez and declared all non-US income, which was exempt because of my wife's non-resident status in 2007 and because it was under $85,700.

You'll probably get a more financially advantageous tax result by filing jointly, but if you don't have time to get her signature on your 1040 and the signed statement, you can file married filing separately.

[sid111 0]

You should contact a tax professional to be absolutely sure.

However, I am filing the W-7 with an embassy-notarized copy of my wife's passport. For a non-resident spouse, you have the option of a "married filing separately" or "married filing jointly", but you shouldn't file as single. There are some cases where you can file as unmarried or married/separate+head of household, according to some very convoluted wording in the IRS pubs.

I am enclosing a statement signed and dated by both of us:

We, the undersigned, qualify to elect resident alien status for YYYY on the grounds that we married on August 6, 2007. YYYY is expected to enter the United States as a resident alien in 2008.

XXXX is a US-Born U.S. Citizen. YYYY was a non-resident alien as of December 31, 2007, pending immigration approval.

Worldwide income has been declared on our 1040 per the conditions of this election.

This statement is enclosed per the instructions in IRS Publication 519, 2007 edition, page 10, section, “Nonresident Spouse Treated as a Resident.”

In this case, I filed a form 2555ez and declared all non-US income, which was exempt because of my wife's non-resident status in 2007 and because it was under $85,700.

You'll probably get a more financially advantageous tax result by filing jointly, but if you don't have time to get her signature on your 1040 and the signed statement, you can file married filing separately.

Thanks a lot. I appreciate your sharing this info with me. In the meanwhile, I was browsing through the IRS web site and came across this page (http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html) and the line

"If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages"

I found that really confusing. If i read this...in a way, by choosing "married filing jointly", I am asking her to be treated as a "resident" for the year 2007 and thereby we BOTH get treated as "US resident" for the year 2007. Would that still allow me (and her, if she had a non-US income) to claim the "foreign earned income exclusion" on form 2555EZ?

I am sorry I do not mean to doubt what you said just trying to understand the the two toegther.

thanks a lot for your help.

[sid111 0]

You should contact a tax professional to be absolutely sure.

However, I am filing the W-7 with an embassy-notarized copy of my wife's passport. For a non-resident spouse, you have the option of a "married filing separately" or "married filing jointly", but you shouldn't file as single. There are some cases where you can file as unmarried or married/separate+head of household, according to some very convoluted wording in the IRS pubs.

I am enclosing a statement signed and dated by both of us:

We, the undersigned, qualify to elect resident alien status for YYYY on the grounds that we married on August 6, 2007. YYYY is expected to enter the United States as a resident alien in 2008.

XXXX is a US-Born U.S. Citizen. YYYY was a non-resident alien as of December 31, 2007, pending immigration approval.

Worldwide income has been declared on our 1040 per the conditions of this election.

This statement is enclosed per the instructions in IRS Publication 519, 2007 edition, page 10, section, “Nonresident Spouse Treated as a Resident.”

In this case, I filed a form 2555ez and declared all non-US income, which was exempt because of my wife's non-resident status in 2007 and because it was under $85,700.

You'll probably get a more financially advantageous tax result by filing jointly, but if you don't have time to get her signature on your 1040 and the signed statement, you can file married filing separately.

Thanks a lot. I appreciate your sharing this info with me. In the meanwhile, I was browsing through the IRS web site and came across this page (http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html) and the line

"If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages"

I found that really confusing. If i read this...in a way, by choosing "married filing jointly", I am asking her to be treated as a "resident" for the year 2007 and thereby we BOTH get treated as "US resident" for the year 2007. Would that still allow me (and her, if she had a non-US income) to claim the "foreign earned income exclusion" on form 2555EZ?

I am sorry I do not mean to doubt what you said just trying to understand the the two toegther.

thanks a lot for your help.

[sid111 0]

If your non-US spouse has never been required to file taxes with the IRS you do NOT need an ITIN.

You file married filing seperately and put "Non Resident Alien" where it asks for spouse's name, and leave the SSN field for them blank.

(1) Filing jointly has the advantage of lowering your taxes (think in terms of two people making the same income as one, the effect is to put you into a lower tax bracket. Also remember the "Stimulus payment" which is going out later in the year is based on how you file. If you make $75,000 as an individual OR $150,000 as a married couple, then you will get the full amount of $600/individual or $1200 for a couple.) To me it is well worth my while to go through this process.

(2) Filing jointly shows "commingled accounts" and could be part of showing a real marriage

(3) If filling jointly, all filers must have a tax ID. For a US Citizen or alien with PR status that is their social security number. For a resident or non-resident alien that is their individual taxpayers identification number (ITIN)

(4) If the spouse does not have a ITIN, then an IRS Form W7 [ http://www.irs.gov/pub/irs-pdf/fw7.pdf ] needs to be filed with the tax tern (electronic filing is not possible) IF the non-resident alien uses a passport to substantiate their alien status, then a copy of (first pages I am assuming i.e. those that show citizenship) must be provided and these pages must be authenticated. If the spouses country of residence is not a signature of the Hague Convention [ http://hcch.e-vision.nl/index_en.php?act=c...ties&cid=41 ] this authentication must be conducted at the US Embassy

At least this is my understanding and what I'm doing

cheers, Brian

Thanks everyone. I did some reading and also read Jason's response which was helpful. Hope I can get another response from one of you: Jason, "Brian & Mel" or "British Guy 36", or "Chris Parker" or anyone who knows about this matter.

I do understand that being treated as resident does not take away the opportunity of claiming foreign earned income on 2555. At this stage, I am more inclined to take the "married filing separately" option as I must file it 'now' for some other reasons. I just need some clarification on the same.

If I chose this option (married filing separately), can I still take the exemption for dependent 'spouse' and check the box 6b on 1040? And then write non-resident alien (for name of spouse) and leave the SSN/ITIN blank? Or does checking box 6b (spouse exemption) on 1040 require a valid ITIN for the dependent spouse? Can one apply for a non-resident alien spouse ITIN at the same time of filing 1040? Again, my spouse is korean citizen and has no US immigration status pending or otherwise and we both lived outside of the US for the entire year 2007.

The other point I was wondering if my NRA spouse is then "required" to file a return separately even if she had no US income?

Thanks a lot. Sorry to confuse the issue the first time.

[sid111 0]

Form W7 requesting ITIN is for tax purpose only,

you can get the form through the IRS website

like i said u send in your tax return with the w-7 form to the address on the W-7 instruction

and wait for your refund if u have them because they are going to process your w-7, give you an ITIN number and do your tax return for you

go to IRS website www.irs.gov

download form 1040 and it instruction

download form w-7 and it instruction

you can use the search function to find the form

one u complete just send it out using the address in the w-7 instruction

Are you saying even if I am filing my 1040 (married, separately) along with a new ITIN appln for my NRA spouse (on W7), I should just mail both forms to the address provided for the W7? I am filing as US Citizen living overseas. Thanks.

[Tyrobe 1]

Form W7 requesting ITIN is for tax purpose only,

you can get the form through the IRS website

like i said u send in your tax return with the w-7 form to the address on the W-7 instruction

and wait for your refund if u have them because they are going to process your w-7, give you an ITIN number and do your tax return for you

go to IRS website www.irs.gov

download form 1040 and it instruction

download form w-7 and it instruction

you can use the search function to find the form

one u complete just send it out using the address in the w-7 instruction

Are you saying even if I am filing my 1040 (married, separately) along with a new ITIN appln for my NRA spouse (on W7), I should just mail both forms to the address provided for the W7? I am filing as US Citizen living overseas. Thanks.

When I filed my tax (married filing jointly), I included W7 with my spouse's signature along with a certified copy of her passport in front of my state and in front of my federal income tax return. Send each package to the usual filing addresses for state and federal returns.

[payxibka 10,045]

When I filed my tax (married filing jointly), I included W7 with my spouse's signature along with a certified copy of her passport in front of my state and in front of my federal income tax return. Send each package to the usual filing addresses for state and federal returns.

If I am not mistaken, any return that has a W-7 attached needs to be sent to a special address .. NOT the regular filing address