Filing our first Income Tax Return

[bangus delight 0]

Well its take time of the year again. My wife, then financee, migrated from the Philippines, in March 07. When I was filing my tax returns in Turbo Tax, I had to determine if my wife was considered as a US citizen or a legimate permanent resident. Currently she posses a green card but is still considered a conditional permanent resident (two year term). So can anyone tell me if I can consider her "permanent resident" for the sake of filing my returns? It will make a big difference for me. Aloha.

CJ :)

[Kez/JWolf 6]

Well its take time of the year again. My wife, then financee, migrated from the Philippines, in March 07. When I was filing my tax returns in Turbo Tax, I had to determine if my wife was considered as a US citizen or a legimate permanent resident. Currently she posses a green card but is still considered a conditional permanent resident (two year term). So can anyone tell me if I can consider her "permanent resident" for the sake of filing my returns? It will make a big difference for me. Aloha.

CJ

Resident alien. A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year.

1. Green card test. You are a U.S. resident if you were a lawful permanent resident of the United States at any time during the calendar year. This is known as the green card test because resident aliens hold immigrant visas (also known as green cards).
2. Substantial presence test. You are considered a U.S. resident if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:
   1. 31 days during the current calendar year, and
   2. 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only â…™ the number of days of presence in the first preceding year, and only â…™ the number of days in the second preceding year.

http://www.irs.gov/publications/p54/ar01.html

It makes no diffrence is she has a 2 year Greencard or a 10 year Greencard her status is still that of a LPR....

She must never claim to be a Non-Resident for tax reasons see below

Maintaining Permanent Residence

Maintaining Permanent Residence You may lose your permanent residence status if you commit an act that makes you removable from the United States under the law in section 237 of the Immigration and Nationality Act. If you commit such an act, you may be brought before the immigration courts to determine your right to remain a Permanent Resident.

You may be found to have abandoned your permanent resident status if you:

• Move to another country intending to live there permanently.
• Remain outside of the US for more than one year without obtaining a reentry permit or returning resident visa. However in determining whether your status has been abandoned any length of absence from the US may be considered, even if it is less than one year.
• Remain outside of the US for more than two years after issuance of a reentry permit without obtaining a returning resident visa. However in determining whether your status has been abandoned any length of absence from the US may be considered, even if it is less than one year.
• Fail to file income tax returns while living outside of the US for any period.
• Declare yourself a "nonimmigrant" on your tax returns.

Kez Edited March 25, 2008 by Kezzie

[lucyrich 20]

Definitely download and read IRS Publication 519, the tax guide for aliens.

If she has a green card, conditional or not, it's a green card and she passes the green card test to be considered a resident alien.

Even if she doesn't otherwise qualify for resident status, see the section on "Nonresident spouse treated as resident". You can send a letter along with your return (no e-filing if you do this) that declares you want to consider her a resident alien for tax purposes. This allows you to file a joint return.

[bangus delight 0]

Thank you to all who replied to my question and guidance. She is considered a resident alien under the Green card test. Now I will file jointly. I have though a question that in respect to filing her move to the state as a deduction. Well she hasn't work in 07 though her green card was issued in July of that year. As I understand, under normal circumstances, one can file a deduction on the moving expense within one-year of working at the new location. I wonder if she can look it this way since she was working in PI, moved here to be with me, and will be working which is about weeks for now for my 08 tax filing? There seem to be people out here who probably was in the same shoes. Thanks again all.

CJ

[GabiandVi 34]

I can't answer your second question, but have you checked into filing as head of household? It could save you money and I'm pretty sure you are eligible.

[Kez/JWolf 6]

I can't answer your second question, but have you checked into filing as head of household? It could save you money and I'm pretty sure you are eligible.

He can not file as Head of Household as he was married as of Dec 31st 2007 and his wife is a Greencard holder.... so she is a Lawful Permenent Resident and is required to file a tax return....

AS for claiming the cost of her move to the US....

Her move to the US was because of marriage not Employment so she can not claim any of the costs of her immigration to the US.... even if she started work within 1 year...

Kez