taxes and spouses not yet in the u.s.

[NY_IZMIR 1]

Found this on the IRS website:

"If you are the nonresident alien spouse of a U.S. citizen or resident alien, you can elect to be treated as a U.S. resident in order to file a joint return. In this case, you can take the foreign earned income exclusion if otherwise qualified. Refer to Publication 519, U.S. Tax Guide for Aliens, for detailed instructions on how to make this election. "

this was on the following page exactly (question 13.3): http://www.irs.gov/faqs/faq-kw130.html

and here is the link to Publication 519: http://www.irs.gov/publications/p519/index.html

Fromt he publication

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

Caution

If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Example.

Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years.

How To Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

*

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.

*

The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Is this all??

[beameup 0]

I'm not sure about the W-4, however, I just submitted the Form 1040 with notarized W-7 attached in order to obtain a ITIN for my spouse. The new W-7 requires that the forms be sent to Austin Texas. I will receive a very large refund as opposed to paying more (in past years) due to recent marriage. So even though I never changed my W-4 I will get the money back.

[nyseness 0]

Yea I was just doing my taxes online and also see a difference but not that much. I was going to file head of household anyway so we'll see. I will ask my accountant about the W-4.

Anna

[ktmracer 0]

I'm not sure about the W-4, however, I just submitted the Form 1040 with notarized W-7 attached in order to obtain a ITIN for my spouse. The new W-7 requires that the forms be sent to Austin Texas. I will receive a very large refund as opposed to paying more (in past years) due to recent marriage. So even though I never changed my W-4 I will get the money back.

If you filed a 1040 jointly, how did you get spouse's signature?

[knowledge 0]

Found this on the IRS website:

"If you are the nonresident alien spouse of a U.S. citizen or resident alien, you can elect to be treated as a U.S. resident in order to file a joint return. In this case, you can take the foreign earned income exclusion if otherwise qualified. Refer to Publication 519, U.S. Tax Guide for Aliens, for detailed instructions on how to make this election. "

this was on the following page exactly (question 13.3): http://www.irs.gov/faqs/faq-kw130.html

and here is the link to Publication 519: http://www.irs.gov/publications/p519/index.html

Fromt he publication

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

Caution

If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Example.

Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years.

How To Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

*

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.

*

The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Is this all??

This is very important info for us...thanks!!!!!...However, (i'm the beneficary), i have a problem with their statmenet upon which I have to "choose" my status.on his taxes forms....(or i didn't understand well because of my english)...I don't think i can choose, because i depend on the approval of the petition, which approval (if not the entire process to get the visa) might only then give me the choice....

More precisely: i would ask the tax info agent, if they are knowledgeable about this detail: while a petition is pending, the alien spouse is not in the US...that does not give the right to choose...Makes sens what I say ?....Oh! and, i have to fill my tax here too...and both of our taxes, if separate, have to be consistent...On my part, i told my hubby i'll do it with my accountant's help...

[mchina34 0]

I'm not sure about the W-4, however, I just submitted the Form 1040 with notarized W-7 attached in order to obtain a ITIN for my spouse. The new W-7 requires that the forms be sent to Austin Texas. I will receive a very large refund as opposed to paying more (in past years) due to recent marriage. So even though I never changed my W-4 I will get the money back.

If you filed a 1040 jointly, how did you get spouse's signature?

That's the problem. You have to fedex her the federal form and perhaps your state form even. Then she signs it and sends ti back.

I filed married filed separately (MFS) and she didn't need to sign anything and I didn't need to include her income. I had an incompetent tax agent (are they ever not?) that gave me little choice, even after contacting them several times prior to leaving China when I could've gotten all the docs needed and sigs in a timely manner.

However, one thing to note about MFS, though I don't know taxes at all, I think your spouse will still need to file his/her own taxes as you filed MFS indicating you are both going to file. I don't know if that's true, but one day soon I'll have to find out. Ask your tax rep to see if they know is all I can say. The difference between MFJ and MFS for me was only 150 bucks, so the troubles of getting signatures and letters and her work statement didn't seem worth it.

[tnh9479 1]

You can file jointly if she elects to be treated as a resident alient... this is the one thing I haven't quite figured out how to do... but I know it involves a letter stating such.

If you find it before I do, post here

Going on this info, I took a look at the W-7 form and it seems pretty simple. Then I called the IRS (quite helpful and got someone to speak to in a matter of seconds which is hard to come by these days)

Here's my brief story for background.

My wife came to the U.S. in January 2006 on a student (j1) visa. We met while she was here and she stayed here for 3 months.

Then we got married overseas in August, and we're still awaiting the I-130 process.

The gentleman at the IRS said that even though I can get apply for a W-7 (you send it alongside your taxes for this year) and though she can get an ITIN number, that for me to file jointly, that she needed to reside in the U.S. at the end of 2006.

I don't know and I'm not an accountant but I highly doubt the 3 months she stayed in the U.S. in the beginning of 2006 count towards "residency"

So make sure you check this before filing for a joint return.

Yes...it is a pretty simple letter to write. We did this last tax year as my husband was adjusting his status and not yet a LPR. Here is a copy of what we sent to give you an idea (and we had no problem).

February 3, 2006

To: Internal Revenue Service

Re: Statement to treat nonresident spouse as a resident

My husband and myself would like to be treated as US residents for the entire 2005 tax year. I, ********, am and have been a US citizen and resident since birth. My husband, *******, was a nonresident alien for the 2005 tax year.

Name My Name His Name

Address 123 Nowhere, City, State 123 Nowhere, City, State

Residency Status US resident Nonresident alien

SSN My SSN His SSN

DOB My DOB His Name

Thank you for your assistance!

Edited February 12, 2007 by tnh9479

[NY_IZMIR 1]

Yes...it is a pretty simple letter to write. We did this last tax year as my husband was adjusting his status and not yet a LPR. Here is a copy of what we sent to give you an idea (and we had no problem).

February 3, 2006

To: Internal Revenue Service

Re: Statement to treat nonresident spouse as a resident

My husband and myself would like to be treated as US residents for the entire 2005 tax year. I, ********, am and have been a US citizen and resident since birth. My husband, *******, was a nonresident alien for the 2005 tax year.

Name My Name His Name

Address 123 Nowhere, City, State 123 Nowhere, City, State

Residency Status US resident Nonresident alien

SSN My SSN His SSN

DOB My DOB His Name

Thank you for your assistance!

Well unfortunately my wife needs an ITIN number, which needs to be requested with a W-7 (which you send along with your return)

So I need to send my 1040, W-7, this letter, notorized copy of her passport.

This years taxes is going to be a fun one.

[rcc04 1]

if you choose to opt for married filing seperately, but your spouse has no u.s. taxable income, or is unemployed, how does that work?

[nyseness 0]

Yes...it is a pretty simple letter to write. We did this last tax year as my husband was adjusting his status and not yet a LPR. Here is a copy of what we sent to give you an idea (and we had no problem).

February 3, 2006

To: Internal Revenue Service

Re: Statement to treat nonresident spouse as a resident

My husband and myself would like to be treated as US residents for the entire 2005 tax year. I, ********, am and have been a US citizen and resident since birth. My husband, *******, was a nonresident alien for the 2005 tax year.

Name My Name His Name

Address 123 Nowhere, City, State 123 Nowhere, City, State

Residency Status US resident Nonresident alien

SSN My SSN His SSN

DOB My DOB His Name

Thank you for your assistance!

Well unfortunately my wife needs an ITIN number, which needs to be requested with a W-7 (which you send along with your return)

So I need to send my 1040, W-7, this letter, notorized copy of her passport.

This years taxes is going to be a fun one.

Yea I'm doing it the same way. I usually do my own taxes but this year I'm having an accountant handle it for me b/c I don't want to make a mistake. THen I'm going to drop it off at the nearest TAC for quicker processing. Found out here in IL I can't file the IL state return until I recv the ITIN from the IRS.

[ktmracer 0]

I called IRS today, talked w/ W-7 dept. and then they transferred me to the Non Resident Alien dept. Basically they tell you the same thing as what you get in the form's directions (w-7) and the same thing from Pub 519.

But they are extemely patient and were very nice to me.

As for me, married in china 11/06, she is still there and so is daughter. (CR1/CR2)

1. I will file 1040 jointly.

2. exemptions = 3 me, spouse, daughter

3. then send 1040, state taxes and W-7s (spouse & daughter) to sign

4. spouse will will get translated certified/notarized copies of her and daughters passports.

5. spouse will then back to me taxes, W-7s and passport copies.

6. when I recieve everything, 1040 will be sent to Austin, Texas

This was what I told to do today and the funny thing was the IRS people said to use fed ex or dhl and not USPS.

also, get the agent's name and ID # just in case of disconnect. I also gave them my number when I was on phone and sure enough my cell died from at first being on hold for so long. they called me right back at cell and house phone!

[mchina34 0]

if you choose to opt for married filing seperately, but your spouse has no u.s. taxable income, or is unemployed, how does that work?

that's what i did. i called the IRS to see if she still had to file since she's a non resident alien and answered all their questions and they said my spouse would not have to file a 2006 tax return. we did MFS so she didn't have to sign the 1040 or get employment verification, which is needed for filing jointly.

[beameup 0]

If you filed a 1040 jointly, how did you get spouse's signature?

She has lived with me in the Philippines for 2 1/2 years and we got married just 6 months ago.

I am filing all my paperwork from my house in the Philippines and will return to my place in the U.S. just before her interview.

[beameup 0]

If you filed a 1040 jointly, how did you get spouse's signature?

She has lived with me in the Philippines for 2 1/2 years and we got married just 6 months ago.

I am filing all my paperwork from my house in the Philippines and will return to my place in the U.S. just before her interview.

Obtaining an ITIN for my spouse is just one more proof of a genuine relationship.

Lawyers in the Philippines do notarizations, however, they are no longer recognized.

Notarizations must be obtained at the Embassy. W-7's can be received by "authorized" IRS agent Jim Boyd in Pampanga Prov. - rao_cabr@mozcom.com

[nyseness 0]

I called IRS today, talked w/ W-7 dept. and then they transferred me to the Non Resident Alien dept. Basically they tell you the same thing as what you get in the form's directions (w-7) and the same thing from Pub 519.

But they are extemely patient and were very nice to me.

As for me, married in china 11/06, she is still there and so is daughter. (CR1/CR2)

1. I will file 1040 jointly.

2. exemptions = 3 me, spouse, daughter

3. then send 1040, state taxes and W-7s (spouse & daughter) to sign

4. spouse will will get translated certified/notarized copies of her and daughters passports.

5. spouse will then back to me taxes, W-7s and passport copies.

6. when I recieve everything, 1040 will be sent to Austin, Texas

This was what I told to do today and the funny thing was the IRS people said to use fed ex or dhl and not USPS.

also, get the agent's name and ID # just in case of disconnect. I also gave them my number when I was on phone and sure enough my cell died from at first being on hold for so long. they called me right back at cell and house phone!

So I can also add my step-son to my return also? Is there any place on their web that states that? hmm...interesting....