Married - Tax Status

[Sukie 1,463]

My Australian spouse and I married in March 2013. I have filed the I-130, and we are going through the IR-1/CR-1 process. We do not expect our NOA2 until January 2014 at the earliest.

For 2013, should I file as "Married, Filing Jointly" even though she is not a legal resident yet? Would I then have to include her Australian income? This would be a BIG headache, since Australia's tax year is July 1 - June 30, and we'd have to be doing foreign tax credits on both sides of the Pacific.

If I file as "Married, Filing Separately" since my spouse does not have a Social Security Number (nor does she have any US income) what would I put on the 1040?

If I file as "Married, Filing Separately" I am also assuming that since she does not have LPR status (yet), she does not have file a US tax return for 2013.

Will this cause any kind of problem or "mismatch" with the IRS if they see I'm married but there is not a corresponding return from her? Especially since there is no SSN for her on MY 1040? I'm scared to death of getting into trouble with the IRS and jeopardizing our visa process.

Do LPRs have to declare income (she's retired, but she has two rental properties that bring in a little bit of income) in their home country, or is it just US Citizens?

What have others of you in this situation (especially US-Oz couples) been advised to do?

Sukie

(Moderators, if this belongs in another forum, please feel free to move it)

[JohnR! 5,495]

Since you are married, and if your wife does not have a SSN/ITIN you can only file as MFS and enter 'NRA' (no record available) where her SSN should go. You will not be able to file electronically though.

Once your wife gets here and is issued a SSN you will be able to amend your tax forms to MFJ, which should get you a better tax bracket.

As a LPR she is required by law to include any and all foreign income in her US taxes, so she will need to include any monies she receives in Australia in the US tax return.

I hope this helps.

[Sukie 1,463]

Since you are married, and if your wife does not have a SSN/ITIN you can only file as MFS and enter 'NRA' (no record available) where her SSN should go. You will not be able to file electronically though.

Once your wife gets here and is issued a SSN you will be able to amend your tax forms to MFJ, which should get you a better tax bracket.

As a LPR she is required by law to include any and all foreign income in her US taxes, so she will need to include any monies she receives in Australia in the US tax return.

I hope this helps.

Hi Gegel, and thanks for your info. It led me to the IRS website, because I didn't know what the difference in an SSN and an ITIN was. Seems like they've changed the rules as of January 2013, and my spouse can get an ITIN because she is married to me. That will let us file MFJ for 2013 (hooray - so much cheaper!). Once she gets her SSN, then we'll ditch the ITIN.

They do not allow you to put "NRA" on the 1040 any more.

Thanks again. You really helped point me in the right direction.

Sukie

[gwenstar 66]

I have had the same questions - thanks for the info!

[JohnR! 5,495]

Hi Gegel, and thanks for your info. It led me to the IRS website, because I didn't know what the difference in an SSN and an ITIN was. Seems like they've changed the rules as of January 2013, and my spouse can get an ITIN because she is married to me. That will let us file MFJ for 2013 (hooray - so much cheaper!). Once she gets her SSN, then we'll ditch the ITIN.

They do not allow you to put "NRA" on the 1040 any more.

Thanks again. You really helped point me in the right direction.

Sukie

And thank you because you provided me with information I did not know! I am glad we have this exchange!