Taxes

[deborabr 16]

I know this is a little off-topic and please remove if it's not allowed to post this here, but I just had my AOS approved and I will need to file taxes pretty soon, I will not file with my husband yet because we were living in different states last year and I was under F-1 student visa. Should I still file taxes as if I was under the student visa because is related to last year's earnings or I have to fll a different form as a permanenet resident now? Any help would be really appreciated!! Thank you

[newacct 688]

You should only consider your status as of December 31 of last year.

[deborabr 16]

That means I have to file as a resident or AS a nonresident alien? I started my AOS process on November 3rd last year but before I was on F-1 (student visa). Also do I have to file taxes jointly with my husband or can we file separately but as married?

[seth2013 39]

You should file as a non-resident alien, since you were still F-1 on Dec. 31 and not approved yet.

Since you were married, you must file as married. You may file jointly or separately, whatever is easier for you. I do taxes

Edited January 29, 2013 by sethless

[CarlosAndSveta 808]

I know this is a little off-topic and please remove if it's not allowed to post this here, but I just had my AOS approved and I will need to file taxes pretty soon, I will not file with my husband yet because we were living in different states last year and I was under F-1 student visa. Should I still file taxes as if I was under the student visa because is related to last year's earnings or I have to fll a different form as a permanenet resident now? Any help would be really appreciated!! Thank you

That means I have to file as a resident or AS a nonresident alien? I started my AOS process on November 3rd last year but before I was on F-1 (student visa). Also do I have to file taxes jointly with my husband or can we file separately but as married?

Since you were in the U.S. in 2012 under an F-1 visa then you were a Non-Resident Alien for tax purposes at the end of 2012. The best option for you and your spouse for Federal Income Taxes is for you to file a joint return and make an election to treat yourself as a Resident Alien for tax purposes. If you don't file joint neither you or your spouse are allowed to claim the standard deduction on your separate tax returns. I can't comment on whether or not filing jointly will have adverse affects for state tax purposes since I live in Texas, a state with no personal income taxes. I suggest that you read IRS Publication 519 - U.S. Tax Guide for Aliens. At the bottom of the middle column on page 10 you can read about making the election to treat yourself as a Resident Alien for tax purposes. Here is a link to the publication:

IRS Publication 519 - U.S. Tax Guide for Aliens

[Harpa Timsah 13,258]

You were married in 2012 so you can elect to be treated as a resident for the year for tax purposes. It depends on your situation what works better for you and what gives you less tax burden. You can calculate both ways and see what you get.

[deborabr 16]

Thanks I will probably keep as non-resident then and next year I will file as a resident.

Thanks for all the comments they were very helpful!

[Harpa Timsah 13,258]

It's probably better to be taxed as a resident then you can get your exemption which is worth about $3K. I imagine since you were a student you didn't earn enough to pay $3k taxes so your husband can take that off of his tax burden.

[newacct 688]

It also depends on how long you've been here on F1. You are only an exempt individual as a student for 5 calendar years. So if this is the 6th calendar year or after, you are already a resident alien and don't need to do an election.

[deborabr 16]

I was a student only for 2.5 years so that would not be a problem. I just would like to know if on the moment I applied for AOS (November 3rd 2012) I was already considered a resident for tax purposes or only in January 2013 when I actually had my interview and approved AOS that I am considered a resident for tax purposes? I was reading about dual-status tax year on IRS website and if I was considered a resident since november last year I would fall in that category right?! Thanks for all the help!

[JGD108 8]

Just wanted to add something quick that might help.. talking to accountants myself for the upcoming tax season, immigration definition of residency and tax definition of residency are 2 completely separate things..

You can be a visitor/non-immigrant visa holder but live & work in USA and be seen by IRS as resident for tax purposes. Same being green card holder but living away.. 2 different residency definitions, beware and seek prof adv.

[newacct 688]

I was a student only for 2.5 years so that would not be a problem. I just would like to know if on the moment I applied for AOS (November 3rd 2012) I was already considered a resident for tax purposes or only in January 2013 when I actually had my interview and approved AOS that I am considered a resident for tax purposes? I was reading about dual-status tax year on IRS website and if I was considered a resident since november last year I would fall in that category right?! Thanks for all the help!

No, applying for AOS doesn't matter. It's only when you actually become a permanent resident that you pass the green card test to be a resident alien.

[Harpa Timsah 13,258]

No, applying for AOS doesn't matter. It's only when you actually become a permanent resident that you pass the green card test to be a resident alien.

Not true, even illegal immigrants are residents for tax purposes and must pay taxes because they actually reside here.

[newacct 688]

Not true, even illegal immigrants are residents for tax purposes and must pay taxes because they actually reside here.

I didn't say people who weren't permanent residents weren't resident aliens; only that they didn't pass the green card test. Illegal immigrants that reside here for a long time satisfy the substantial presence test, which we've established that the OP doesn't satisfy. He was concerned about his application for permanent residence; which means he's talking about the green card test (the only other way to be a resident alien).