Tax Laws for joint filing

[TerryM 0]

We are already married but still waiting for our approval on adjustment of status. Can I claim my wife on my 2012 taxes if she does not get the adjustment of status approved by the end of 2012?

[X Factor 1,112]

If you are legally married by the end of the year, you must file as married filing jointly or married filing separately. So yes you can file with your wife.

[James C Fox 0]

Does your wife have a ss card

[Darnell 8,479]

did your wife chase after a SSN after arriving in the USA, or no? IMO, AOS status not matter -

what matters is IF she has a SSN - because IF she does,

is very easy to file tax return in USA with 'married filing jointly' status.

re: tax laws for K-1 - not really a combinatorial thing, ie - the two are mutually exclusive.

One doesn't rely on the other. There are no 'tax laws' on this, to the best of my knowledge.

Edited July 15, 2012 by Darnell

[X Factor 1,112]

If you don't get a SSN to file taxes by the time you both are ready to file then you could get an ITIN number. The folks at H & R Block are very helpful about this. Or you file for one yourself ( Click the IRS link below on how to do it yourself) Notice the following quote from the IRS website.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a range of 70-88 in the fourth and fifth digit. Effective April 12, 2011, the range was extended to include 900-70-0000 through 999-88-9999, 900-90-0000 through 999-92-9999 and 900-94-0000 through 999-99-9999. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

What is an ITIN used for?

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs).

An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:

• A nonresident alien required to file a U.S. tax return

• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return

• A dependent or spouse of a U.S. citizen/resident alien

• A dependent or spouse of a nonresident alien visa holder

My link

Edited July 15, 2012 by kennard

[aaron2020 11,651]

We are already married but still waiting for our approval on adjustment of status. Can I claim my wife on my 2012 taxes if she does not get the adjustment of status approved by the end of 2012?

Your wife is not your dependent. The two of you can file jointly. Neither of you is the other's dependent. You would be joint filers.

Your wife will be a social security number to file jointly with you.

You can only file ask married filing jointly or married file separately. You cannot file as single.

Edited July 15, 2012 by aaron2020

[Brad and Vika 129]

Since the OP is waiting for AOS approval, I moved this topic to AOS from K-1.

[photomile 101]

Wait what? Ok sorry but I'm going to join in with this here.

Our plan was to file jointly once we were married and I had SSN. Are we saying we can't do this until I have my AOS approved?

[pddp 240]

Wait what? Ok sorry but I'm going to join in with this here.

Our plan was to file jointly once we were married and I had SSN. Are we saying we can't do this until I have my AOS approved?

No, you don't need to have your AOS approved to file jointly. You do need either a SSN or an ITIN, plus you need to include a signed statement declaring that you choose to be treated as a permanent resident for the entire year for tax purposes. And you cannot file electronically because you need to include this statement. There are several threads here on VJ that explain this but I don't have the time to look for them right now...

[photomile 101]

No, you don't need to have your AOS approved to file jointly. You do need either a SSN or an ITIN, plus you need to include a signed statement declaring that you choose to be treated as a permanent resident for the entire year for tax purposes. And you cannot file electronically because you need to include this statement. There are several threads here on VJ that explain this but I don't have the time to look for them right now...

Thanks., I haven't even begun looking at AOS but now I know this I will begin digging!

[Dave&Roza 748]

I really do not like the advice of getting an ITIN as you ARE eligible for a SSN and the ITIN number is for those that are NOT eligible for a SSN. I married my wife on December 30th and we filed a joint return. All I had to do was include a letter stating she wanted to be claimed as a resident for tax purposes for the entire year and claim her income from Kazakhstan converted to USD on our taxes. The issues are complex as to how to handle the income overseas if there is any, so chose the best method for your situation that allows you to pay the least in taxes. If you are talking about 2012 taxes, you have unitl April 15th 2013 to file so I would hope you have a SSN by then. Even if you have to wait for the GC before being able to get a SSN.

This is one reason why it is important for K-1 visa holders to apply for the SSN ASAP upon ariving as the SSN has become a psudeo ID and there are a lot of normal day-to-day activities that require that number. You can apply for the SSN typically 14 days after arriving in the US and up to day 74 after arriving as the SSA will not issue a SSC within two weeks of the I-94 expiring.

Good luck,

Dave

Edited July 16, 2012 by Dave&Roza

[Mike B. 231]

I really do not like the advice of getting an ITIN as you ARE eligible for a SSN and the ITIN number is for those that are NOT eligible for a SSN. I married my wife on December 30th and we filed a joint return. All I had to do was include a letter stating she wanted to be claimed as a resident for tax purposes for the entire year and claim her income from Kazakhstan converted to USD on our taxes. The issues are complex as to how to handle the income overseas if there is any, so chose the best method for your situation that allows you to pay the least in taxes. If you are talking about 2012 taxes, you have unitl April 15th 2013 to file so I would hope you have a SSN by then. Even if you have to wait for the GC before being able to get a SSN.

This is one reason why it is important for K-1 visa holders to apply for the SSN ASAP upon ariving as the SSN has become a psudeo ID and there are a lot of normal day-to-day activities that require that number. You can apply for the SSN typically 14 days after arriving in the US and up to day 74 after arriving as the SSA will not issue a SSC within two weeks of the I-94 expiring.

Good luck,

Dave

Yeah, agreed. This was originally posted on the K-1 forum. If you managed to get yourself married by December 31 you should definitely manage to get your SSN by the following April 15. It's hard to imagine a scenario in which a K-1 holder could legitimately file as married but not yet have had the opportunity to get the SSN by April 15.