tax filing for 2014 - first time as married - how without SSN/ITIN

[mister007 3]

Hi community!

Ok, so our interview for the CR1 will be after April 2015 and we definitely need to file taxes 2014 as the latest year for AOS (at least to bring to the interview!)

So my spouse is the USC with a depending child also. I already read a lot about tax filing (married filing separately seems to be the best option)

But I have only found pretty old threads here and in the internet...

Most people that have done it in the past say that you only need to do paper filing instead of e-filing and put into the SSN/ITIN blank "NRA" for "non resident alien". Is that really the best way to do it???

Has anyone late experiences yet? How long will it take to wait for the transcript of 2014?

What tax form can the USC use to file?

Thank you everybody!

[CheeAndPaul 9]

I was able to e-file using married filing separately. The software (Taxact) I used asked if my spouse was a non-resident alien, I select yes and it put NRA for the spouse SSN.

If your spouse's software does not give the option for the NRA he will need to fill in NRA himself and then file by mail.

It is important that they list that they are married on the tax forms.

[NikLR 13,228]

~~moved to taxes and finances during immigration from IR1 process and procedures as topic is how to file taxes when apart~~

[mrskvelasco 30]

I plan to paper file using 1040A. You can also use the regular 1040, but you can't use 1040EZ for married filing separately.

See IRS Publication: http://www.irs.gov/pub/irs-pdf/p17.pdf

Page 22 says "If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN"

[KierenHby 899]

That begs the question.. does a spouse who lives overseas need an ITIN?

[mister007 3]

This "Taxact" homepage option sounds pretty interesting and would be the only one so far that allows e-filing with NRA for not availble SSN or ITIN!

I will look into it!

Guys, thank you very much so far!

Other opinions of options still welcome and surely helpful for many members here that need to file taxes with spouses overseas....

[rin and john 71]

This "Taxact" homepage option sounds pretty interesting and would be the only one so far that allows e-filing with NRA for not availble SSN or ITIN!

I will look into it!

Guys, thank you very much so far!

Other opinions of options still welcome and surely helpful for many members here that need to file taxes with spouses overseas....

With an overseas spouse, the USC spouse can file MFJ, MFS, and in certain situations HOH (when they have a qualifying dependent). The steps to take are:

1) Which way will yield the greatest value? In the majority of cases, this will be MFJ. The exception is when the foreign spouse makes above the foreign income exclusion or their income kicks the USC spouse into a higher tax bracket. The foreign income exclusion limit for 2014 is $99,200. I recommend everyone calculate it each way (MFS and MFJ) to determine which way yields the most money.

2) If MFS yields the most money, it is pretty straight forward; list the foreign spouse and put NRA in the SSN field on the return.

3) If MFJ yields the most money, then you have options.

a) Does the foreign spouse have a SSN? If so, file MFJ. May need to file by paper for first year and include statement to treat foreign spouse as a resident for tax purposes.

b) If no SSN: Get an ITIN if possible/convenient. Not typically easy as foreign spouses passport has to be sent in or taken to an Acceptance Agent for verification. Acceptance agents are located throughout the USA and at various (limited) locations overseas.

c) If no SSN, but can get one before October 2015: If the foreign spouse will have their EAD or greencard before October, the USC can file for an extension. This gives you another 6 months (until October 15th) to file your 2014 taxes.

d) No SSN, not likely to get before October 2015: The USC spouse can file MFS. Then once the foreign spouse has a SSN, file a 1040X (amended return) changing to MFJ to get the MFJ benefit (bigger return). You have up to 3 years to file an amended return.

This does not cover all cases, but should be a reasonable starting point for those looking at how to file.

[Nich-Nick 3,354]

Hi community!

Ok, so our interview for the CR1 will be after April 2015 and we definitely need to file taxes 2014 as the latest year for AOS (at least to bring to the interview!)

So my spouse is the USC with a depending child also. I already read a lot about tax filing (married filing separately seems to be the best option)

But I have only found pretty old threads here and in the internet...

Most people that have done it in the past say that you only need to do paper filing instead of e-filing and put into the SSN/ITIN blank "NRA" for "non resident alien". Is that really the best way to do it???

Has anyone late experiences yet? How long will it take to wait for the transcript of 2014?

What tax form can the USC use to file?

Thank you everybody!

Mister007--

If the I-864 form was signed and submitted prior to April 15, then it can be considered at the interview as it is. . You do not necessarily have to bring your 2014 tax return. The officer can ask for a newer version if he believes there is reason, other than the passage of time, to think the older one may no longer reflect your current income. That is in the adjudicators field manual.

If she has a child that she can claim on her tax return, then she can file as Head of Household with a lower tax rate than Married filing separately. That means that the child lives with her, she provides more than half the cost of keeping up a home for the child, and the child's other parent does not claim the child on his tax return. Only one parent can claim the child for taxes and she probably knows if she has agreed to let the father do it, or if she lists the child on her return.

Head of Household filing normally is for single parents, however the IRS allows a married person with a dependent child to file HOH if her spouse did not live with her for the last six months of 2014 and she meets all the other requirements mentioned.

Edited February 25, 2015 by Nich-Nick

[mister007 3]

Thank you guys! That is very helpful!