Utterly confused about Tax

[VanessaTony 3,567]

No, that isn't correct. They need the letter. They paper file this first year.

That has to be wrong because I e-filed thanks to H&R block for my first (2009) taxes and didn't include any letter... I remember it was e-filed because we had to file in my maiden name to match my SSN on the system (I hadn't changed my name yet) and I know I was included as a resident for tax purposes. I took in my SS card and he said it had to match exactly, I remember the discussion because I was worried about immigration but it was filed jointly. I still have his print-out after e-filing with the e-file codes on it.

Edited January 30, 2013 by Vanessa&Tony

[The Mean Lady 604]

That has to be wrong because I e-filed thanks to H&R block for my first (2009) taxes and didn't include any letter... I remember it was e-filed because we had to file in my maiden name to match my SSN on the system (I hadn't changed my name yet) and I know I was included as a resident for tax purposes. I took in my SS card and he said it had to match exactly, I remember the discussion because I was worried about immigration but it was filed jointly. I still have his print-out after e-filing with the e-file codes on it.

Thank you, I'm glad someone else sees how silly this seems.

I was pretty sure the letter was only for when you initially filed for an ITIN.

[KayDeeCee 4,896]

Not silly at all and has nothing to do with applying for an ITIN. When making a 'First-Year Choice', which is choosing to be treated as a U.S. resident for the tax year, you must include a statement with your 1040. You do this by mailing in your taxes instead of e-filing. My husband and I filed this way for our 2010 taxes. He arrived in the US at the end of Oct. on a K-1 and we married in Dec. 2010. We chose to go the 'First-Year Choice' route to file married jointly.

http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222172

Statement required to make the first-year choice for 2011. You must attach a statement to Form 1040 to make the first-year choice for 2011. The statement must contain your name and address and specify the following.

• That you are making the first-year choice for 2011.
  
• That you were not a resident in 2010.
  
• That you are a resident under the substantial presence test in 2012.
  
• The number of days of presence in the United States during 2012.
  
• The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2011.
  
• The date or dates of absence from the United States during 2011 that you are treating as days of presence.
  

[The Mean Lady 604]

Not silly at all and has nothing to do with applying for an ITIN. When making a 'First-Year Choice', which is choosing to be treated as a U.S. resident for the tax year, you must include a statement with your 1040. You do this by mailing in your taxes instead of e-filing. My husband and I filed this way for our 2010 taxes. He arrived in the US at the end of Oct. on a K-1 and we married in Dec. 2010. We chose to go the 'First-Year Choice' route to file married jointly.

http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222172

Statement required to make the first-year choice for 2011. You must attach a statement to Form 1040 to make the first-year choice for 2011. The statement must contain your name and address and specify the following.

• That you are making the first-year choice for 2011.
  
• That you were not a resident in 2010.
  
• That you are a resident under the substantial presence test in 2012.
  
• The number of days of presence in the United States during 2012.
  
• The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2011.
  
• The date or dates of absence from the United States during 2011 that you are treating as days of presence.
  

The only thing my statement included was that we were electing to file him on my taxes.

None of that other stuff.

[KayDeeCee 4,896]

The only thing my statement included was that we were electing to file him on my taxes.

None of that other stuff.

I cannot remember what ours stated. I believe it was just that he wanted to be treated as a US resident for the purpose of filing our taxes for that year. Included our names, SSNs signatures and dates, as far as I can recall.

[LorRenee 6]

I cannot remember what ours stated. I believe it was just that he wanted to be treated as a US resident for the purpose of filing our taxes for that year. Included our names, SSNs signatures and dates, as far as I can recall.

This is the advice I've had from two different tax advisors as part of their free advice. All have been certified and said that we MUST do it by paper and send a written notice. Admittedly one of those was a TurboTax tax advisor

[VanessaTony 3,567]

I cannot remember what ours stated. I believe it was just that he wanted to be treated as a US resident for the purpose of filing our taxes for that year. Included our names, SSNs signatures and dates, as far as I can recall.

I can 100% guarantee I was treated as a resident for tax purposes and included NO STATEMENT. Our tax was e-filed by H&R block in my maiden name, without issue.

[CarlosAndSveta 808]

That has to be wrong because I e-filed thanks to H&R block for my first (2009) taxes and didn't include any letter... I remember it was e-filed because we had to file in my maiden name to match my SSN on the system (I hadn't changed my name yet) and I know I was included as a resident for tax purposes. I took in my SS card and he said it had to match exactly, I remember the discussion because I was worried about immigration but it was filed jointly. I still have his print-out after e-filing with the e-file codes on it.

The fact that you filed your return electronically doesn't mean that it was done correctly. If you were to be audited and the treatment of your spouse as a Resident Alien resulted in a lower tax liability than if he were treated as a dual status alien or non-resident alien, your tax return would be adjusted since you didn't make the proper election.

[VanessaTony 3,567]

The fact that you filed your return electronically doesn't mean that it was done correctly. If you were to be audited and the treatment of your spouse as a Resident Alien resulted in a lower tax liability than if he were treated as a dual status alien or non-resident alien, your tax return would be adjusted since you didn't make the proper election.

I am the alien, my spouse is the USC. I was treated as a resident for tax purposes. I have no doubt it was done correctly. Maybe it was a pre-printed form he had us sign, but I know it was done electronically.

http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222193

Here's a good link that might help the OP: http://www.form1040nr.com/filingrequirements.php

[jkb11 26]

Statement required to make the first-year choice for 2011. You must attach a statement to Form 1040 to make the first-year choice for 2011. The statement must contain your name and address and specify the following.

That's if you want to be treated as a tax resident for part of 2011, not 2012. Being a tax resident for 2012 is a requirement here...

If you do not meet either the green card test or the substantial presence test for 2010 or 2011 and you did not choose to be treated as a resident for part of 2010, but you meet the substantial presence test for 2012, you can choose to be treated as a U.S. resident for part of 2011.

[The Mean Lady 604]

The fact that you filed your return electronically doesn't mean that it was done correctly. If you were to be audited and the treatment of your spouse as a Resident Alien resulted in a lower tax liability than if he were treated as a dual status alien or non-resident alien, your tax return would be adjusted since you didn't make the proper election.

The treatment of the spouse as a resident alien vs as a citizen makes no difference.

The joint refund is the same regardless.

[B_J 2,752]

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages. However, for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens and Foreign Corporations (Chapter 3 of the Internal Revenue Code) in Tax Withholding Types. In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. – Social Security Taxes.

Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

CAUTION! If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers do not apply to you.

How to Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year

The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

http://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

[CarlosAndSveta 808]

The treatment of the spouse as a resident alien vs as a citizen makes no difference.

The joint refund is the same regardless.

Resident Aliens and U.S. Citizens are treated the same under the Internal Revenue Code. The question is are there differences between being treated as a Dual Status or Non-Resident Alien vs. a Resident Alien.

[The Mean Lady 604]

Resident Aliens and U.S. Citizens are treated the same under the Internal Revenue Code. The question is are there differences between being treated as a Dual Status or Non-Resident Alien vs. a Resident Alien.

The refund I got for my non-resident husband was the same as if he was living in the US.

[CarlosAndSveta 808]

The refund I got for my non-resident husband was the same as if he was living in the US.

I am an IRS Agent. Let me audit your return and I will let you know if you did your return correctly.