Tax Filing for new Permanent Residents

[ducky06 0]

Just wondering if anyone has experience with this: can you e-file jointly with a spouse for the tax year in which you became a permanent resident if you adjusted from an F-1 visa?

My husband lived full-time in the US from August 2005 to May 2012 on an F-1 student visa (making him exempt from resident alien tax status) and received his greencard in August 2012 based on our marriage. Since F-1 time is considered exempt for tax residency purposes, and he was on the F-1 for four months of the past tax year, I'm not entirely clear on whether he's considered dual-status for 2012.

If he's dual-status, does that mean we can't e-file and have to submit a signed statement that we elect for him to file as a resident alien for the entire year?

I also noticed on his W-2 that social security and medicaid tax was not taken from his fellowship stipend, even though he was a permanent resident for almost half the year. Since he is filing as a resident for 2012, does that mean he'll owe back Social security and medicaid tax?

Thanks!

Edited March 21, 2013 by ducky06

[seth2013 39]

Hey...

You actually did have to file taxes as an F-1 student. (I do taxes for a living.) And yes, you can file jointly this year as long as on Dec. 31 of last year you were married.

[ducky06 0]

I know that we can file jointly, but my main question was whether we can e-file? He was non-resident for four months of the year, and I read something about needing a written statement that he elects to be considered resident for the entire year if filing jointly, but I'm not sure if USC-married permanent resident aliens are automatically considered resident for the entire tax year in which they married.

You actually did have to file taxes as an F-1 student. (I do taxes for a living.) And yes, you can file jointly this year as long as on Dec. 31 of last year you were married.

He did file taxes and paid income tax as an F-1 student, but he didn't pay ss and medicaid taxes. I thought that was a non-resident alien thing at first, and thought he'd have to pay for last year, but in retrospect I'm realizing that's an exemption that applies to students paid by their universities.

Thanks!

Edited March 21, 2013 by ducky06

[tashired 18]

Hey...

You actually did have to file taxes as an F-1 student. (I do taxes for a living.) And yes, you can file jointly this year as long as on Dec. 31 of last year you were married.

Hi Sethless,

Can my husband USC put me on his taxes for 2012? We got married last year, we just filed aos. I dont have a ssn but i now have an alien number.Thank you

[seth2013 39]

Yes, you guys can e-file.

And tashired, yes, he can put you on his taxes. You should apply for an ITIN number, don't use you A-number on the tax forms. If you google ITIN you can find the application on the IRS website (I'm on my phone, or I'd link you).

[ducky06 0]

Yes, you guys can e-file.

Thanks

[newacct 688]

My husband lived full-time in the US from August 2005 to May 2012 on an F-1 student visa (making him exempt from resident alien tax status) and received his greencard in August 2012 based on our marriage. Since F-1 time is considered exempt for tax residency purposes, and he was on the F-1 for four months of the past tax year, I'm not entirely clear on whether he's considered dual-status for 2012.

Your understanding of taxes for F-1 is wrong. Before he got a green card, what determined whether he was a resident alien is the substantial presence test. F-1 is usually exempt from the substantial presence test for 5 years; for him that was 2005, 2006, 2007, 2008, 2009. For all of 2010 and onwards, he meets the substantial presence test and is a resident alien. So he has already been a resident alien for several years now.

[ducky06 0]

Your understanding of taxes for F-1 is wrong. Before he got a green card, what determined whether he was a resident alien is the substantial presence test. F-1 is usually exempt from the substantial presence test for 5 years; for him that was 2005, 2006, 2007, 2008, 2009. For all of 2010 and onwards, he meets the substantial presence test and is a resident alien. So he has already been a resident alien for several years now.

Thanks, newacct. I had read that online but he filed the 1040-NR in 2010 and 2011 (which is a matter between him, IRS, and International Student Services at his university) so there was some ambiguity in my mind. Anyway, my question has been resolved. Thanks.

[newacct 688]

Thanks, newacct. I had read that online but he filed the 1040-NR in 2010 and 2011 (which is a matter between him, IRS, and International Student Services at his university) so there was some ambiguity in my mind. Anyway, my question has been resolved. Thanks.

Yeah. He should consider going back and amending his taxes though, because he might get a lot of money back -- usually for international students, filing as resident is better than filing as non-resident, because as resident there's the standard deduction, and many more tax credits.

[ducky06 0]

Thanks for the tip, I'll let him know!