Tax Return Question for Married Couple but only just filed for AOS

[GALBA78 2]

Hello,

I've been trying to do my research on the IRS Publications which have a wealth of information but it is so complex it is giving me a bit of a headache so I wondered if anyone was able to help me answer my question about tax returns here in the US.

I will sum up my situation very briefly :

I am a UK Citizen and came to US on Oct 23, 2013 on Vacation

Got Married to US Citizen on Dec 13, 2013

Sent off I-130 and I-485 on Jan 15, 2014 (yesterday!)

My husband will be filing his tax returns soon as he just received his W2 but we wondered what is our situation considering we were married at the end of the 2013 tax year, however I do not have an SSN or Alien Number yet and I suppose I am still considered as a Visitor until our package is processed.

Should my husband file his taxes as a single man or a married man? If he does file as a married man, should he include me as a dependant? If that is the case, would he have to wait until I receive either my SSN or Alien Number from USCUS? Do I need to declare to the IRS any income that I earned in the UK during 2013 considering I worked from Jan - Oct?

It is difficult to understand what we are required to do at the moment as I feel like my status is in limbo at the moment. If anyone has any knowledge on this matter or personal experience it would be appreciated!

Thank you

Gen

[Nich-Nick 3,354]

Should my husband file his taxes as a single man or a married man?

He is married. He can't file single

If you get a taxpayer identification number, he can file Married Filing Jointly with you.

Otherwise he files Married Filing Separately, and you file nothing.

If he does file as a married man, should he include me as a dependant?

A spouse is not called a "dependant" or listed on the lines for dependants. But you can file jointly with him and he gets extra exemption which probably what you mean.

If that is the case, would he have to wait until I receive either my SSN or Alien Number from USCUS?

He could file one way then amend his return once you have a SSN. Or you can get an itin.

Do I need to declare to the IRS any income that I earned in the UK during 2013 considering I worked from Jan - Oct?

If you file jointly, then you each sign a statement saying you wish to be treated as a resident alien for tax purposes. Nothing to do with your immigration status with USCIS, but the IRS rules you get to follow because your are married to a US citizen. If you file jointly, then worldwide income for both spouses must be declared. You would be eligible for a foreign income exclusion so it is not like your full income gets taxed. It is included on line 7 and It is subtracted out of the return on line 21...entered as a negative number.

read Publication 519

The exclusion is form 2555 or 2555EZ

Edited January 16, 2014 by Nich-Nick

[GALBA78 2]

Hi,

Thank you for the advice, that is very useful.

I think we would look to file a joint return as long as I can get an exemption on my income abroad as I want my husband to get his Tax Refund and do not want him to be penalized by my income when I was in the UK plus the fact I paid my taxes in the UK so would hate the idea of paying double!

I wonder if you know much about form 2555 EZ as I have a question :

I arrived in the US on 25th October 2013 so I was not in a foreign county for an entire tax year, therefore I am looking at option (B) physical presence. Now my question is would the date of my "bona fide residence" in the US be from the first day I entered into the United States on vacation or would it be a different date, i.e after we decided that I would stay and quit my job or would it be the day we got married? Officially I was still working in the UK when I was in the US as it was paid vacation leave and I quit my job once I was in the US a few weeks later so at that point my income in the UK stopped.

What do you think?

Would I apply for an ITIN before so we can obtain a number and then submit the joint tax return or do we just complete the W7 form and attach that with his return?

Thank you for your help.

Gen

[Nich-Nick 3,354]

My fiancé/husband also came from the UK around October of the year and we filed as I am briefly explaining to you. I say briefly because I don't have time to write every detail because I have to go out soon.

You the Brit probably have both physical presence and bonafide residence in the foreign country United Kingdom.

Bonafide residence since______ ( likely your birth...whenever you arrived in the UK.)

Your physical presence in the foreign country ended the day of your POE ...last entry.

Remember the foreign country is not America. This is written more for Americans who take an overseas job, so they want to make sure the American had a real visa or residence in the UK, France, Spain...etc. and weren't trying to exclude taxable American money by claiming a foreign exemption when they were on a long holiday or something.

As a Brit, you were a bonafide resident...as in citizen of the foreign country. You needed no special visa or permission to work there. Maybe that will help your thinking through this.

The itin thing changes sometimes and I have not looked up 2013 filing. In the past, the W7 and documents plus the tax return were sent together to a special filing address in Austin, TX, not your normal filing address. They process the W-7, and put the itin on the return. Then they process the return. No e-filing. A paper return for this first year together.

All I have time for now. Maybe more later.

Edit: this is from last year and may help. http://www.visajourney.com/forums/topic/412125-turbotax-help-for-joint-filing-2012/

Tax returns and TurboTax change every year so a 2012 walk-through might not match 2013. I just loaded my software yesterday and haven't looked at differences in their set up over that thread from last year.

Edited January 16, 2014 by Nich-Nick

[Nich-Nick 3,354]

Looks like the Austin address is still where to file a W-7 with tax return http://www.irs.gov/Individuals/General-ITIN-Information

But you can do walk-in verification of your documents in Fort Meyers and won't have to send off your passport. See list of Taxpayer Assistance Centers. http://www.irs.gov/uac/TAC-Locations-Where-In-Person-Document-Verification-is-Provided

[GALBA78 2]

Looks like the Austin address is still where to file a W-7 with tax return http://www.irs.gov/Individuals/General-ITIN-Information

But you can do walk-in verification of your documents in Fort Meyers and won't have to send off your passport. See list of Taxpayer Assistance Centers. http://www.irs.gov/uac/TAC-Locations-Where-In-Person-Document-Verification-is-Provided

Thanks Nich-Nick, I really appreciate the time you took to provide the information for me. It's a lot clearer now