I-184 DCF London

[Retriever 0]

Hi guys,

I posted a similar question before and I have read the I-184 instructions but I am hoping to get some further clarifications.

A bit of context: My wife, the USC, has never filed taxes before. She has always been claimed as a dependent on her father's tax return. She has been a student from September 2015 in London. Before this she was unemployed (travelling) for 6 months and before that she was working as a teacher in Korea for 7 months, where she wasn't given a W2. Before that still, she was in college.

Needless to say, she does not have the financial resources to be my sponsor. We are going to have a family member be my only joint-sponsor. I am hoping to find a way for her not having to back file her taxes for the past 3 years which would considerably lengthen this process. Is it realistic for us to write a letter explaining that she hasn't been filing taxes because she is currently a student?

I'm looking for a way to bypass what appears to me as a superfluous process (if we already know that she can't be the financial sponsor, why go through the trouble of proving that she can't be?...)

I have been reading different things on this forum, so any help would be greatly appreciated!

[lost_at_sea 995]

It's I-864.

If she never had to file taxes due to being a student / having no income, she should simply write a letter to state why she has never had to file a tax return and include it with her I-864. The "proof" will simply be that she's been in education from X to Y years. Even though she has no income, she still must complete her own I-864. The I-864 instructions state:

"If you were not required to file a Federal income tax return under U.S. tax law for any other reason, attach a typed or printed explanation including evidence of the exemption and how you are subject to it."

The co-sponsor completes their own I-864 and supplies their tax returns etc.

If she did work in the last 3 years (that's the period of time they're interested in), she should get on and back file.

It's worth noting that the tax return requirement isn't just about finances - it's also part of her showing that she has US domicile (or intent to re-establish it).

Edited March 16, 2016 by lost_at_sea

[Retriever 0]

Hi, thanks very much for the reply and for correcting me about the form name.

The part that troubles me is "including evidence of the exemption and how you are subject to it." I know this might be getting a bit too technical, but is being listed as a dependent on a parent's tax return considered acceptable evidence if she puts it in writing?

Edit: just saw your edit. Thanks for the added information. I understand that they are interested in establishing that she has maintained domicile. She partly has (still has a bank account), but her evidence might not be strong enough to support her case for sponsoring me, hence why we also want to use a co-sponsor. It's a funny one because we know she won't be able to sponsor me but it's like she still has to "try".

Edited March 16, 2016 by Retriever

[Anh map 2,098]

Being listed as a dependent has nothing to do with being required to file a tax return. If a person earns over 10K or so then it's likely they need to file. If the spouse earned over 10K (in Korea or anywhere else), then she needs to file a tax return for that year. W2 is a US thing. Other countries have different forms/processes.

The petitioner is always the primary sponsor regardless of income. She is the person who will be sued first if the I-864 is enforced. That is why the petitioner must also sign and submit the affidavit of support contract.

Time to get serious and sort out the tax filing and domicile questions. The I-864 FAQ link in my signature below may be helpful.

[Retriever 0]

Thanks very much for the answer, Anh map. I will have a look at the links in your signature that all look very helpful.

[Nich-Nick 3,354]

Hi guys,

I posted a similar question before and I have read the I-184 instructions but I am hoping to get some further clarifications.

A bit of context: My wife, the USC, has never filed taxes before. She has always been claimed as a dependent on her father's tax return. She has been a student from September 2015 in London. Before this she was unemployed (travelling) for 6 months and before that she was working as a teacher in Korea for 7 months, where she wasn't given a W2. Before that still, she was in college.

Needless to say, she does not have the financial resources to be my sponsor. We are going to have a family member be my only joint-sponsor. I am hoping to find a way for her not having to back file her taxes for the past 3 years which would considerably lengthen this process. Is it realistic for us to write a letter explaining that she hasn't been filing taxes because she is currently a student?

I'm looking for a way to bypass what appears to me as a superfluous process (if we already know that she can't be the financial sponsor, why go through the trouble of proving that she can't be?...)

I have been reading different things on this forum, so any help would be greatly appreciated!

The Korean income could require a tax return. No W2 is required. It would be self reported, converted to US dollars. But you need to figure out how much was earned and what year. You didn't specify the year, but for example see the 2014 instructions page 7 https://www.irs.gov/pub/irs-prior/i1040gi--2014.pdf each year might have a different filing threshold, so look up the appropriate year.

The chart tells the threshold for being required to file whether the income was earned in the US or elsewhere in the world.

2014 - Single - under age 65 - $10,150 or more earned requires a tax return.

If she had less, then instead of tax returns she writes a statement and places that after the Form I-864 where a tax return would go. Be specific.

Statement of Not Filing a Tax Return.

In tax year 2015, I was a student and earned $0.00 income and was not required to file.

In tax year 2014, I worked in for 7 months in Korea earning $7,123.30 which was below the filing threshold for a single person, so was not required to file.

Etc for 2013...

Signature and date.

Done and dusted depending on the Korean income.

[lost_at_sea 995]

The part that troubles me is "including evidence of the exemption and how you are subject to it." I know this might be getting a bit too technical, but is being listed as a dependent on a parent's tax return considered acceptable evidence if she puts it in writing?

She was a dependent on their tax return the year she was abroad and working? She'd have had to send her own tax return.

[Retriever 0]

Thanks Nich-Nick, much appreciated!

lost_at_sea I have to clarify this with her. It makes sense that she would have needed to, yes.

Incredibly helpful, thank you all.

[Nich-Nick 3,354]

Thanks Nich-Nick, much appreciated!

lost_at_sea I have to clarify this with her. It makes sense that she would have needed to, yes.

Incredibly helpful, thank you all.

If she didn't earn over the threshold, she would not file. Some with below the level of owing tax file if US tax withholding was held out of their check. The only way to get it refunded is to file. That wouldn't be the case if not a US job.

Her parents claiming her as their dependent is a separate issue. It depends on her age, whether a student, whether they provided more than half her support and such like that. Look it up on IRS.GOV. They have rules about who can be listed as a dependent.

Edited March 17, 2016 by Nich-Nick