i-864: tax report for bona fide resident necessary?

[letzkov 0]

Hi

I am a US/Swiss dual citizen and am filing for my wife's immigrant visa (i-130). In i-864, there is a section about the IRS tax reports - I do no have any of these. I wonder if I need them. My situation is as follows.

• I lived most of my life in Switzerland

• beginning this year, I moved to the US and plan to be there at least several years.

• I came back to Switzerland, where I got married to my Swiss wife

• Tax reports are requested for the year 2009, when I still lived in Switzerland. My income was less than U$ 91,400. According to form EZ-2555, I am excluded from paying US-taxes (I paid Swiss taxes).

• I never filed anything to the IRS

• My income is above the poverty line

The USCIS states:

All sponsors must submit the following documentation with their I-864:

• Proof of current employment or self employment

• A photocopy or an Internal Revenue Service-issued transcript of a photocopy or an Internal Revenue Service-issued transcript of your complete Federal income tax return for your most recent tax year, or an explanation if it is not submitted. Your W-2s and/or 1099 forms may also be required, see the I-864 instructions for details.

Does anyone know, what kind of explanation this should be? Or do I have to file to the IRS before we can continue in the visa process? This would be awful, as it sounds like months of waiting…

Thank you so much for your help and I am excited to read your answers!

[Glyn and Kathy 288]

Just wanted to say that when I lived in the UK with my UK husband, I filed taxes. I didn't pay anything but I was under the impression you still have to file. I paid UK taxes....but still filed with the US.

http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html

Edited November 19, 2010 by Glyn and Kathy

[Penguin_ie 5,996]

A US citizen is supposed to file taxes wherever they live.

If your income was below the taxable level last year, just write a short, one-paragraph letter explaining why you didn't file and that you weren't required to, and sign it. That being said, it sounds like you made enough income that you should have filed taxes in previous years? While only one year tax filings are required, three years are often asked for. To avoid delays later, I would back-file taxes for at least the last three years now. Also, depending on how quickly your process goes, you may need 2010 tax filings by the time the interview comes around, but that is a few months off yet.

[letzkov 0]

Thanks a lot for your replies. I am still not entirely sure what to do.

Penguin, you suggest that a short letter is OK? Do you mean that I hand in this letter for the visa processing instead of the tax reports? (I never earned above the IRS limit.) Do you think if I include the Swiss tax report of 2009, this would help?

Thanks a lot again and best wishes!

[Penguin_ie 5,996]

No need for the Swiss tax report. My US husband was unemployed for the three years he lived with me in Ireland. He typed up the following letter, then signed it:

To Whom It May Concern:

I am Mr Penguin, Penguin's husband and petitioning sponsor. I did not file an income tax return for the years 2005, 2006 or 2007 because I have not worked during my 3 year residence within the Republic of Ireland. Once I came to Ireland, I was unable to find work and so used savings; I was maintained by my wife upon her income and savings. Since I made no income for these years of any type, I was not required to file an income tax return with the Internal Revenue Service.

Sincerely, Mr Penguin.

[Anh map 2,098]

Te EZ 2555 helps you determine if you will owe tax when you file the tax return. The instructions tell you to attach that form EZ2555 to your 1040 tax return. It doesn't tell you not to file a return.

As you are a US citizen (and claiming such in your spouse petition) you are required to file tax returns on worldwide income. You state that you did earn an income in 2009, so a tax return (even if no payment is owed) ought to have been filed.

The adjudicating officer will likely look for tax returns as the I-864 instructions require. If you are preparing the spousal petition now you should have a 2010 tax return by the time the interview rolls around. As well, you should have filied the 09 and 08 returns to meet the requirement shown on page 8 of the I-864 instructions:

If you were required to file a Federal income tax return during any of the previous three tax years but did not do so, you must file any and all late returns with IRS and attach an IRS-generated tax return transcript documenting your late filing before submitting the I-864 Affidavit of Support. If you were not required to file a Federal income tax return under U.S. taxl aw because your income was too low, attach a written explanation. If you were not required to file a Federal income tax return under U.S. tax law for any other reason, attach a written explanation including evidence of the exemption and how you are subject to it. Residence outside of the United States does not exempt U.S. citizens or lawful permanent residents from filing a U.S. Federal income tax return. See "Filing Requirements" in the IRS Form 1040 FilingInstructions to determine whether you were required to file.

Edited November 21, 2010 by Anh map

[letzkov 0]

Thanks again for the replies!

So again, Penguin's husband never had to include any tax returns for the visa application? (I am just a bit confused after reading Anh's post.) I hope that writing a letter, as suggested by penguin, works. Then, this sounds like a much faster way. As I always lived in Switzerland until beginning this year, the IRS is not aware of me (I guess) - I never filed anything to them. I hope this will not be an issue.

Was it of any interest of the embassy to see a contract for the coming year (2011) that proves that I earn above the poverty limit? My current US-contract is renewed annually and I do not have the one for 2011 yet. As proof, I am planning to enclose the US paychecks form January to September 2010. Will that work?

Thank you so much for your help and regards

[Penguin_ie 5,996]

That is correct, my husband never had to include tax filings because he made no money for the previous three years. If he had made money, he would have needed to file (but not pay) US taxes; the IRS not being aware of you, or you not knowing this, is not an excuse. The income threshold for not having to file is very very low (I think around 8000 dollars a year, but I could be wrong), so if you had any kind of full or even a decent part-time job, you were probably supposed to file. It's not that big of a deal though, you can back-file.

Paychecks work to prove your current income, ideally together with your contract or a letter from your employer stating that yours is a permanent job etc. This does not exempt you from having to file back taxes though.