Filed 2015 taxes as MFS. Will ammending it to MFJ make foreign spouses non-US income taxable too?

[grad_student 11]

I am the beneficiary and my USC wife is the petitioner for our IR-1/CR-1 immigrant visa. Our case is currently at the NVC. I was not present in USA during the entire 2015, but my wife was in USA for 2015. She made around $48k during 2015, while I made around $18k in 2015. My wife has already filed Married Filing Seperately for 2015 and has actually gotten her tax refund as well.

I recently came across several posts on VJ suggesting others to ammend tax returns to Married Filing Jointly for prior years once the intending immigrant arrives in USA. This will give the tax filer a bigger tax refund. I am wondering if my wife ammends her tax return for 2015 from MFS to MFJ, will it also make my non-USA sources income in 2015 (which was around $18k) taxable too? Like if she ammneds it from MFS to MFJ, the taxable income would go from $48k to $66k ($48k + $18k)? Any help would be much appreciated.

Thanks

[grad_student 11]

Forgot to mention that I already have SSN so filing MFJ wont be an issue.

[Nich-Nick 3,354]

Your 18k is reported, not taxed. There is a foreign earned income exclusion form 2555EZ to fill out to exclude it.

So in rough numbers without looking at deductions or other Income, it figures like this--

Tax on all $66k = $A

Tax on $18k = $B

A minus B = final tax

The tax on your part gets subtracted.

Also

A single or separate filer gets to reduce their income by $4000 called an exemption and gets a standard deduction of $6300. That's $10,300 that is taken off her income before figuring tax on what's left. By adding you to her tax return, another $10,300 gets to be taken off for you which lowers the taxable income even more.

[grad_student 11]

Your 18k is reported, not taxed. There is a foreign earned income exclusion form 2555EZ to fill out to exclude it.

So in rough numbers without looking at deductions or other Income, it figures like this--

Tax on all $66k = $A

Tax on $18k = $B

A minus B = final tax

The tax on your part gets subtracted.

Also

A single or separate filer gets to reduce their income by $4000 called an exemption and gets a standard deduction of $6300. That's $10,300 that is taken off her income before figuring tax on what's left. By adding you to her tax return, another $10,300 gets to be taken off for you which lowers the taxable income even more.

Ok great. So by filing an ammended tax return for 2015 when I (the intending immigeant) finally immigrate to US would give us a bigger tax refund than what my wife already got? Just making sure this applies in case of filing an ammended tax return for 2015.

[Nich-Nick 3,354]

Ok great. So by filing an ammended tax return for 2015 when I (the intending immigeant) finally immigrate to US would give us a bigger tax refund than what my wife already got? Just making sure this applies in case of filing an ammended tax return for 2015.

She can always compute a tax return MFJ and see if it's better. It should be. She has to change the filing status, add the foreign income in, then complete the Form 2555EZ so several changes.

Most people wait for their foreign spouse to arrive because they need a SSN. You have one so no need to wait to amend the tax return. You do not have to be present in the US to file jointly. Go back and read the threads that talk about the statement you both sign electing to be treated as a resident alien for tax purposes. It must be included with the amended return

[grad_student 11]

Your 18k is reported, not taxed. There is a foreign earned income exclusion form 2555EZ to fill out to exclude it.

So in rough numbers without looking at deductions or other Income, it figures like this--

Tax on all $66k = $A

Tax on $18k = $B

A minus B = final tax

The tax on your part gets subtracted.

Also

A single or separate filer gets to reduce their income by $4000 called an exemption and gets a standard deduction of $6300. That's $10,300 that is taken off her income before figuring tax on what's left. By adding you to her tax return, another $10,300 gets to be taken off for you which lowers the taxable income even more.

Regarding the tax rate for the combined income of $66k, and tax rate for my foreign earned income of $18k. Should I be looking for tax rates under the MFS or MFJ tax status?

[Nich-Nick 3,354]

Regarding the tax rate for the combined income of $66k, and tax rate for my foreign earned income of $18k. Should I be looking for tax rates under the MFS or MFJ tax status?

If you are working on a MFJ return, then you look under MFJ. There is a worksheet in the 1040 instructions to use. See page 43 https://www.irs.gov/pub/irs-prior/i1040gi--2015.pdf#page=43