Tax Status

[kks 0]

Hi All, its tax filing time of the year and I was hoping someone on this site can help me with a basic question. I am a US citizena and my wife arrived on K1 in 2008. We subsequently got married - she has a social security # already. Is she considered as a resident alien?

[pushbrk 12,888]

Hi All, its tax filing time of the year and I was hoping someone on this site can help me with a basic question. I am a US citizena and my wife arrived on K1 in 2008. We subsequently got married - she has a social security # already. Is she considered as a resident alien?

Yes.

[Slightly Bonkers 0]

There are a number of discussions on the Moving and Living in America forum about how best to deal with your tax returns and a recent K1. They helped us a lot.

[Mint518 0]

Hi All, its tax filing time of the year and I was hoping someone on this site can help me with a basic question. I am a US citizena and my wife arrived on K1 in 2008. We subsequently got married - she has a social security # already. Is she considered as a resident alien?

Yes, as long as you were married with her by December 31.

Basic tests to determine whether your wife is resident or non-resident for tax purposes are "green card test (whether she has a green card)" and "substantial presense test (how many days she was in the U.S. during 2006-2008)". But non-resident alien who is married with USC can choose to be treated as resident alien for tax purposes, regardless of the result of both tests.

FYI - If she just recently come to the U.S., and rather want to be treated as non resident alien, she can do so if she does not meet the substantial presence test -- She meets this test if she stayed in the US (i) over 31 days during 2008, AND (ii) 183 days during the period 2008 2007, and 2006, counting all the days of physical presence in 2008, but only 1/3 the number of days of presence in 2007 and only 1/6 the number of days in 2006.

[payxibka 10,045]

Hi All, its tax filing time of the year and I was hoping someone on this site can help me with a basic question. I am a US citizena and my wife arrived on K1 in 2008. We subsequently got married - she has a social security # already. Is she considered as a resident alien?

Yes.

MAYBE... She either has a greencard or passes the substantial presence test... If this is not met then you can treat her as a resident alien ONLY if you elect the special exception.... The special exception election is not mandatory... so thus the MAYBE

[kks 0]

There are a number of discussions on the Moving and Living in America forum about how best to deal with your tax returns and a recent K1. They helped us a lot.

Thx. She has been in US since July so she does meet substantial presence test. She does not have green card. Now I read in many places that we will need to send a written statement asking to get her treated as resident alien (I am a USC). Is that correct? Or since she already have an SSN and substantial presence, we don't need to do that. This is where I am confused. Please clarify.

Hi All, its tax filing time of the year and I was hoping someone on this site can help me with a basic question. I am a US citizena and my wife arrived on K1 in 2008. We subsequently got married - she has a social security # already. Is she considered as a resident alien?

Yes, as long as you were married with her by December 31.

Basic tests to determine whether your wife is resident or non-resident for tax purposes are "green card test (whether she has a green card)" and "substantial presense test (how many days she was in the U.S. during 2006-2008)". But non-resident alien who is married with USC can choose to be treated as resident alien for tax purposes, regardless of the result of both tests.

FYI - If she just recently come to the U.S., and rather want to be treated as non resident alien, she can do so if she does not meet the substantial presence test -- She meets this test if she stayed in the US (i) over 31 days during 2008, AND (ii) 183 days during the period 2008 2007, and 2006, counting all the days of physical presence in 2008, but only 1/3 the number of days of presence in 2007 and only 1/6 the number of days in 2006.

Thx. She has been in US since July so she does meet substantial presence test. She does not have green card. Now I read in many places that we will need to send a written statement asking to get her treated as resident alien (I am a USC). Is that correct? Or since she already have an SSN and substantial presence, we don't need to do that. This is where I am confused. Please clarify.

[Nich-Nick 3,354]

If she meets the substantial presence test, then she is a US resident alien with no further statement needed.

The statement is only for ones who married in 2008, AND do not have a green card and were not in the country long enough to meet substantial presence test. They fail both tests for resident alien. They can still be a resident alien for tax purposes if they submit a statement along with their USC spouse "electing" to be considered a resident alien for tax purposes.

[Mint518 0]

Thx. She has been in US since July so she does meet substantial presence test. She does not have green card. Now I read in many places that we will need to send a written statement asking to get her treated as resident alien (I am a USC). Is that correct? Or since she already have an SSN and substantial presence, we don't need to do that. This is where I am confused. Please clarify.

Your wife does not need to submit a written statment asking to be treated as resident alien because she can establish her residency for tax purposes through substantial presense test (taxed as resident is only her choice). The written statement is needed only when the foreign spouse cannot establish her residency either by green card test or substantial presnse test, and chose to be treated as resident based on her marriage with USC.

You can find more information in page 10 of Publication 519.

[kks 0]

Thx. She has been in US since July so she does meet substantial presence test. She does not have green card. Now I read in many places that we will need to send a written statement asking to get her treated as resident alien (I am a USC). Is that correct? Or since she already have an SSN and substantial presence, we don't need to do that. This is where I am confused. Please clarify.

Your wife does not need to submit a written statment asking to be treated as resident alien because she can establish her residency for tax purposes through substantial presense test (taxed as resident is only her choice). The written statement is needed only when the foreign spouse cannot establish her residency either by green card test or substantial presnse test, and chose to be treated as resident based on her marriage with USC.

You can find more information in page 10 of Publication 519.

Thx again. The substantial test requires 31 days in 2008 and 183 days during a 3-yr period. My wife came to the US in July 08 but had no presence in years prior to that. That makes her not a resident alien. Am I reading this right? Just want to make sure I file this correctly. Thx.

[Mint518 0]

Thx again. The substantial test requires 31 days in 2008 and 183 days during a 3-yr period. My wife came to the US in July 08 but had no presence in years prior to that. That makes her not a resident alien. Am I reading this right? Just want to make sure I file this correctly. Thx.

Actually, it depends on which day of July your wife came to the U.S. If she entered to the US on July 1, she was in the U.S. for 184 days, hense resident for tax purposes. If she came on or after July 3, she is a non resident (but can chose to be treated as resident by submitting the written statement).

Sorry -- I might assumed your wife came in July 1 in writing my previous response, and answered your wife is a resident under such wrong assumption.

[Jack and Barbara 0]

It sounds like she does not meet the substantial presence test such as my wife who arrived July 13. From the law, she would be a non resident alien, but for tax purposes she would be treated the same as a resident alien and you can file jointly. To do this, you need to submit a written statement that the one spouse was a U.S. citizen or resident alien and the other was a non-resident alien on the last day of 2008. You also need to provide the name, address, and SSN numbers for both individuals.

The scary part is the amount of misinformation I have read throughout this topic stating that your spouse is considered a resident alien (she is not, just like my wife). But ultimately it does not matter for you both can file jointly (and must sign jointly) your taxe returns if you follow the previously posted tax document rules.

http://www.irs.gov/pub/irs-pdf/p519.pdf