Filing 2009 US Taxes

[osen74 4]

Correct, she cannot get a SSN until admission into the USA (see link). Getting an ITIN will complicate getting the SSN (issued by separate agencies - IRS issues ITINs, SSA issues SSNs).

http://www.ssa.gov/ssnvisa/

see section on "what you need to do". You will request a SSN when you complete the DS-230 as part of the visa application. DHS notifies SSA upon admission of the immigrant. If more than 3 weeks after admission, then go to SSA office and have the request traced.

we are currently in the NVC stage waiting for case completion.. we got married last May2009.. i was just wondering, will obtaining an ITIN really affect or complicate getting the SSN?..how?..

[rin and john 71]

we are currently in the NVC stage waiting for case completion.. we got married last May2009.. i was just wondering, will obtaining an ITIN really affect or complicate getting the SSN?..how?..

Oops, sorry meant to type "it will not complicate getting a SSN". Typed too fast, failed to proof read. Sorry for the confusion.

[HWANG0926 0]

This is a very good topic! I have the exact same question. Hubby and I are married since August, 2009. He received his Green Card in October. Do i claim him on my 2009 Tax Return?

[rin and john 71]

This is a very good topic! I have the exact same question. Hubby and I are married since August, 2009. He received his Green Card in October. Do i claim him on my 2009 Tax Return?

You cannot 'claim' him as in claiming a dependent. Spouses are never considered dependents. However, you will be able to file 'married filing jointly', which will in all likelihood substantially lower your taxes. Tax publication 519 at www.irs.gov is a good place to start reading.

[F & J 21]

Hi! I posted about this a while ago at http://www.visajourney.com/forums/index.php?showtopic=238738

I just found this thread and thought I'd ask here:

My husband (the U.S. citizen) and I are preparing to file taxes. My husband has his W-2 already and we're sending it to our accountant this week - we haven't met with her yet to ask questions but I figured someone here on VJ might have been in the same situation:

1. Would we need to send proof of our marriage (i.e. marriage certificate)?

Our AOS is still pending and we're waiting to get my EAD so I can change the name on my Social Security Card to my married name but I read that it didn't really matter? We can still file in my maiden name because the name on the tax form has to match the name exactly as it appears on my SSN card. I'm just wondering if we need to send proof that we're married?

I read about the 2 tests that allow the foreign spouse to be considered a U.S. resident for tax purposes. There's the Green Card test (which I don't have yet as AOS is still pending) and the Substantial Presence Test.

2. Do I pass the Substantial Presence Test?

You will be considered a U.S. resident for tax purposes 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 year, and

2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

* All the days you were present in the current year, and

* 1/3 of the days you were present in the first year before the current year, and

* 1/6 of the days you were present in the second year before the current year.

I arrived on June 27, 2009 so counting from June 28, 2009 to December 31, 2009, I've been in the U.S. for 187 days.

Do I meet the Substantial Presence Test requirements even if I wasn't in the U.S. at any time during 2007 and 2008? Is it okay to just count the days in 2009?

3. Do we file jointly even though I have NO foreign or domestic income?

I'm a full-time homemaker. How do we file if I am just a dependent (I just read that spouses cannot be claimed as a dependent)...

How do we file if I have no income to report?

[Nich-Nick 3,354]

Yes you meet the substantial presence test. The previous two years days are just a way to make up some days if you're short (which you're not.) Even if you didn't meet either test, an alien married to a USC can "elect" to be treated as a resident alien for tax purposes by submitting a signed statement. (See previous discussion in this thread.)

No you don't need to send proof of your marriage.

Yes you should file jointly because your tax bill will be less. Your husband could file Married Filing Separately, but he would pay more in taxes. To answer your question "How do we file if I have no income to report?" you tick the status box that says Married Filing Joint. Both spouses do not have to have income to file jointly.

To try to simplify and clarify the bit posted earlier about dependents. Children are dependents. Spouses are "exemptions". It's just the terminology but I think the people who post about "claiming" the spouse have the right idea, just the wrong tax word. If you look at a 1040 tax form you see near the beginning EXEMPTIONS. There is a box for "Self" and another box for "Spouse." If you check both, then you have two exemptions. Then it asks for "dependents" and that's where you list the kids (who have to qualify to be called a dependent.) So bottom line a man who adds a spouse (but no additional income from her) gets the advantage of having an extra exemption that figures into the taxing formula.

[F & J 21]

Yes you meet the substantial presence test. The previous two years days are just a way to make up some days if you're short (which you're not.) Even if you didn't meet either test, an alien married to a USC can "elect" to be treated as a resident alien for tax purposes by submitting a signed statement. (See previous discussion in this thread.)

No you don't need to send proof of your marriage.

Yes you should file jointly because your tax bill will be less. Your husband could file Married Filing Separately, but he would pay more in taxes. To answer your question "How do we file if I have no income to report?" you tick the status box that says Married Filing Joint. Both spouses do not have to have income to file jointly.

To try to simplify and clarify the bit posted earlier about dependents. Children are dependents. Spouses are "exemptions". It's just the terminology but I think the people who post about "claiming" the spouse have the right idea, just the wrong tax word. If you look at a 1040 tax form you see near the beginning EXEMPTIONS. There is a box for "Self" and another box for "Spouse." If you check both, then you have two exemptions. Then it asks for "dependents" and that's where you list the kids (who have to qualify to be called a dependent.) So bottom line a man who adds a spouse (but no additional income from her) gets the advantage of having an extra exemption that figures into the taxing formula.

Thank you so much!!! I really appreciate your reply! That definitely clears things up ^___^

[Amin&Ani 0]

My wife just received her SS Number yesterday and the card will be mailed to us; should receive it in 7 days. I Just to e-File yesterday and it was rejected by IRS. the reason for rejection was that the name and the SSn do not match !?!?! do we have to wait longer until we get the card?

To get an ITIN, a W-7 has to be submitted along with the completed return to a different IRS address than the one for mailing returns. It takes 6 - 10 weeks for the IRS to assign an ITIN, then they forward it for processing. So if getting an ITIN, e-file is not an option.

Edited January 26, 2010 by Amin&Ani

[BrahmaBull 0]

To get an ITIN, a W-7 has to be submitted along with the completed return to a different IRS address than the one for mailing returns. It takes 6 - 10 weeks for the IRS to assign an ITIN, then they forward it for processing. So if getting an ITIN, e-file is not an option.

Reading a bit on the irs site.. it talks about acceptable documents to get an ITIN:

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

Do I photo copy her passport?

[BrahmaBull 0]

hmm, looks like we just put per passport info in. What do we put for "date entered in the US?" She has not yet moved here....

[Nich-Nick 3,354]

hmm, looks like we just put per passport info in. What do we put for "date entered in the US?" She has not yet moved here....

Instructions for for w-7 http://www.irs.gov/pub/irs-pdf/iw7.pdf

See the last thing on page 4. It won't copy/paste but it says put N/A if she hasn't entered the US. It also says don't leave anything blank somewhere in the instructions. Put N/A if you don't have what the blank calls for.

On the passport. It says a certified or notarized copy. That says to me that you can't just send a photocopy. I think she should make a photocopy and somehow get it notarized. That may be something like writing on the photocopy "This is an exact copy of my Canadian passport." and signing her name in front of a notary. Or maybe the notary can write a statement on it saying they have seen the original passport and verify it is an exact photocopy of the original document. Then they put their notary stamp or seal on it.

Your wife will also have to sign the W-7 herself.

[rin and john 71]

hmm, looks like we just put per passport info in. What do we put for "date entered in the US?" She has not yet moved here....

For a Canadian, a google search turned up:

http://www.kvdb.com/IDNumb.htm

http://www.nrtaxreturn.com/Form-W-7.aspx

If she hasn't moved here yet, does she still enter the USA? If so, go with her to your nearest IRS office and take care of it there. They will verify her identity via her passport. Or contact the nearest consulate and ask how to get an ITIN.

[claro 0]

Publication 519 (2008), U.S. Tax Guide for Aliens (No 2009 version) http://www.irs.gov/pub/irs-pdf/p519.pdf

See page 10, middle column Nonresident Spouse Treated as a Resident tells where you can "elect" to have your wife considered a resident alien for tax purposes with a written statement. I read the entire publication last year and printed and highlighted sections I thought applied to us. Then I read those 2-3 more times plus any other references until it started making sense to me. After getting the basic information in my head, then I was able to use TurboTax Basic (CD installed version) to complete my taxes. It only offered the Form 2555 which is overkill for our situation, so I downloaded the Form 2555EZ and filled it in to submit with my mailed return.

Other useful links including how to get the ITIN number and mention of mailing the ITIN application along with the completed tax return.

html version of Pub 519

http://www.irs.gov/publications/p519/index.html P

http://www.irs.gov/businesses/small/intern...=129431,00.html

http://www.irs.gov/businesses/small/intern...96,00.html#itin

http://www.irs.gov/businesses/small/intern...d=97324,00.html

And here's the post where I showed my version of the statement electing to be treated as resident alien for tax purposes.

http://www.visajourney.com/forums/index.ph...t&p=3614434

On a complicated side note: If you happen to have alot of investments and capital gains reported on Schedule D, your taxes are figured by a Captial Gains worksheet rather than the tax tables. Foreign spouses income does play a slight role in that so it's not as simple as show foreign income, then subtract it back out if you have lots of dividends and capital gains. Turbo Tax does all the work for you. I had to really dig and analyze how the foreign income played a role, only out of curiousity of how it worked. I still came out ahead filing jointly.

This is a very helpful response. I had posted a similar question elsewhere and this post is very informative.

[BrahmaBull 0]

I don't think we can file form 2555 or 2555ez.

2555ez says you cannot use the form if there is self employment involved. (My wife is self employed in Canada)

2555 says you must be a US citizen or resident alien. She has not yet moved here/does not yet have a VISA.

Can I possibly just file a 1040EZ along with the W7 and not file any of her 2009 earnings?

[Nich-Nick 3,354]

If you both "elect" for her to be treated as a resident alien for tax purposes, then she's a resident alien for the entire year 2009. If you make that election, then don't read the non-resident alien stuff. She IS a resident alien.

Can't answer the self employed part because I'm not finding that on a quick look at the instructions. Where did you read that?

If you file joint, you have to make the "election" to treat her as a resident alien. If you do that then must declare worldwide income. A US cititzen and a non-resident alien can't file joint. So you can't file jointly with her without claiming her income and making the election. You can file Married Filing Separately and she is not on the return and does not file anything because she doesn't live here and didn't choose to be treated as a resident alien. Hope that makes sense.