Filing 2013 Taxes - I know about K1, what about K2?

[okieag 6]

Hi all,

My question is in regards to filing income taxes for K1/K2. K1 and I are married and have been since October. K1 has a SSN, however K2 does not yet until EAD is approved (hopefully any day now). I am of the understanding that I may file as Married filing jointly given our marriage as detailed on page 13 of this IRS document http://www.irs.gov/pub/irs-pdf/i1040.pdf (line 2, last paragraph). However, I am curious about filing K2, and not finding much information in this regards. K2 will most likely have an SSN at time of filing. Any one have past experience in this regards?

Thanks,

okieag

[Ryan H 3,826]

Moved from K1 Process & Procedures to General Immigration-Related Discussion.

[Nich-Nick 3,354]

If you and your spouse were married even one day in the calendar year 2013, you may file married filing jointly. Isn't K2 a child with no job? The child is listed as a dependent on the joint return the adults file.

The first year in the country there are a few rules about filing if the K1 was not yet a permanent resident. See IRS publication 519. I believe it is page 10 which discusses a statement required electing for the non-resident spouse to be treated as a resident for tax purposes. And to file jointly, worldwide income must be declared. That means all income earned in the UK in calendar year 2013 is declared. That doesn't mean it is taxed. There is a foreign income exclusion (Form 2555) to file.

While you are on the IRS website, look up FBAR and FATCA to see if you are required to do those too. They deal with reporting foreign bank accounts, investments, pensions, etc.

Fun, fun, fun!

[NickD 203]

Married for two months, wife and stepdaughter living with me in the AOS forever process, but this is with the USCIS, not the IRS, a different governmental agency. With them, met all the requirements for an exemption for my wife and a dependent for my stepdaughter.

Just left that SS number blank, no problems. Key purpose of an SS number is so the IRS can hit you with FICA taxes, but not allowed to work anyway. And without an SS number, can't even open a buck bank account, IRS want taxes on any interest you may have earned.

Use to be would never apply for an SS card until you were old enough to work, but all this has changed, if you want to put a kid in your will or open a two buck bank account for them, need that SS number first. IRS wants their share of any benefits or what little interest you may earn.

USCIS puts down your prior country of nationalization on your certificate of citizenship, DOS puts down the down the country of birth instead, more confusion. Never realized how screwed up this country is until you get involved.