Confused about Tax Forms?

[Odair 1]

Hi everyone. Please bear with me here - I've looked all over for answers, but it's only serving to make me more confused. Last year, my husband and I got married. Earlier in the year he had made money in Ireland.

We have our interview on March 7th, which we suspect we will pass, and so he should have a green card before taxes are due on April 15th. Therefore, I'd like to file as "married filing jointly" since I believe it will be beneficial to us (not sure, of course).

My question is, however ... since he didn't have a green card last year, does that mean we still have to fill out the form (W-7, I think it is?) and submit that way? Or, because he'll have a green card by the time tax filing comes around, can we skip that step and treat him as a citizen already?

I hope my question is clear. Sometimes I confuse even myself with all of this ... (up until this year, I've only ever had to file the 1040EZ!)

[Harpa Timsah 13,258]

The taxes are for 2013. So whatever is happening in 2014, getting GC, etc, does not matter.

Focus on the situation on 2013. Since he wasn't in the US in 2013, it is probably best to file married filing separately, and he will not file taxes. But, you could file jointly, but you'd have to declare his income. Good luck.

[Odair 1]

Thanks for your response. That clears it up. I'd still like to do married filing jointly despite the needed forms, because I paid a ton of student loan interest and can't deduct that if we file separately. Is it a difficult process to file jointly like that? After all the immigration paperwork, this seems even more daunting.

[Odair 1]

ALSO (sorry for multiple posts): if we have to still file the form, yet he has a greencard/ssn ... what number do we use?

For instance, if your spouse does not yet have a ssn/greencard, you file the form for the ITIN. But you cannot have both an ITIN and a SSN at the same time. BUT by the time we file taxes, he should have a SSN, right? So do we still file the W-7? Or do we just include our letter?

[Jeremy12095 8]

Generally you have to file by mail, when I filed for my wife I prepared the taxes online and printed them out. They wanted a copy of her passport and the W-7 form and we sent everything together and then a few weeks later they sent us a letter with her ITIN number. On the tax return you just leave the section blank for her SSN.

Here's the information on how to file. http://www.irs.gov/Individuals/General-ITIN-Information

My wife wasn't working at the time so I didn't have to include her income, but if your spouse has income then you will need to use foreign earned income.

How do I apply for an ITIN?
Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.

Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

[Odair 1]

How do I apply for an ITIN?

Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.

Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:

Internal Revenue Service

Austin Service Center

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

Right. BUT. On the IRS website, it says:

"If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that a SSN cannot be issued.

To obtain a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to obtain a SSN, go to Social Security Administration or contact a SSA office. By law, an alien individual cannot have both an ITIN and a SSN.

IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc."

So he will be eligible to file for an SSN. Assuming it's pending, though, we cannot apply for an ITIN, yet ... we also can't write "applied for"? That makes no sense to me.

[Jeremy12095 8]

He hasn't applied for a SSN yet with out work permission or AOS completed.

In general, only noncitizens who have permission to work from the Department of Homeland Security (DHS) can apply for a Social Security number. If you do not have permission to work but need a Social Security number for other purposes, see “If you do not have permission to work” for further information.

http://ssa.gov/ssnumber/ss5doc.htm

Edited February 27, 2014 by Jeremy12095

[Odair 1]

He hasn't applied for a SSN yet with out work permission or AOS completed.

In general, only noncitizens who have permission to work from the Department of Homeland Security (DHS) can apply for a Social Security number. If you do not have permission to work but need a Social Security number for other purposes, see “If you do not have permission to work” for further information.

http://ssa.gov/ssnumber/ss5doc.htm

But in my original post I state that by the time we file taxes, his AOS will be complete and he will have applied for a SSN.

[Harpa Timsah 13,258]

Just use the SSN he gets. That's okay that he didn't have it in 2013. It's his SSN once he gets it.

[Jeremy12095 8]

However you want to do it then. When I applied for my wife's CR1 visa I applied for the ITIN and filed taxes with that. But once she got her SSN I had to write the IRS and give them a copy of her SSN so they can clear out her ITIN.

Remember to apply for the SSN you need a few documents and they can be found on their website.

[Jeremy12095 8]

If you do MFS you cant claim your college loan payments.. Best consult a CPA or tax professional. I don't know why they made it that way because college expenses can be a decent deductible.

http://taxes.about.com/od/filingstatus/qt/marriedseparate.htm

Edited February 27, 2014 by Jeremy12095

[Ontarkie 14,226]

~~Moved to Tax & Finances During US Immigration, from Working & Traveling During US Immigration~~

[novedsac 355]

If you do MFS you cant claim your college loan payments.. Best consult a CPA or tax professional. I don't know why they made it that way because college expenses can be a decent deductible.

http://taxes.about.com/od/filingstatus/qt/marriedseparate.htm

You can't claim the loan payments regardless of filing status. You can only claim the interest paid on the student loan(s) during the tax year, subject to phase out limits as AGI increases.

[novedsac 355]

If you're worried about the close timing of AOS/SSN/tax return due date - then file an extension by April 15th. You don't need a reason and you'll get an automatic six month extension for filing your 2013 tax returns. The extension is only for the filing of the return, not an extension of the due date for your taxes. You need to have 90% of your estimated tax paid by April 15th, otherwise you'll begin to accrue interest and, potentially, penalties beginning on April 16th.

File the extension as MFS and then the actual return as MFJ.

[Odair 1]

You can't claim the loan payments regardless of filing status. You can only claim the interest paid on the student loan(s) during the tax year, subject to phase out limits as AGI increases.

Right, yes. I've been claiming the interest for a while now, I know I can't claim the payments.

If you're worried about the close timing of AOS/SSN/tax return due date - then file an extension by April 15th. You don't need a reason and you'll get an automatic six month extension for filing your 2013 tax returns. The extension is only for the filing of the return, not an extension of the due date for your taxes. You need to have 90% of your estimated tax paid by April 15th, otherwise you'll begin to accrue interest and, potentially, penalties beginning on April 16th.

File the extension as MFS and then the actual return as MFJ.

I might end up doing this, just in case. That's a good idea. Thank you.

So in summary: we can get an extension, wait for his SSN, and file as "married filing jointly" without the required letter?