Foreign income not applicable for i-864… or is it?

[themacdees 0]

Hi guys,

I’ve searched the forum for a few days now for specific answers to these questions below, so forgive me if I’ve missed them somewhere!

My wife (USC – petitioner) live and work in Sydney, Australia and have done for the past 10 years. We're applying for my green card from abroad. After having our I-130 approved, I’m now putting together our i-864 but there’s a few things I’m not sure on:

1. I keep reading here that foreign income earned is not to be included on the I-864, if that income is not to continue once in the USA. However, in every US tax return my wife has filed, her income earned here in Australia IS shown on her 1040 tax return form. I would have thought this means we can put it on the i-864, as it says on the form the details should match what’s in her US tax return?

2. Her tax return forms also include Form 1116 ‘Foreign Source Income Summary’ which show in greater detail her foreign earnings and what she’s been taxed here in Australia. These forms show she actually has a 30k+ tax credit because we get taxed a lot more here in Australia compared to what she would in the USA. I presume we should include copies of the form 1116 with our i-864?

3. I’ve read plenty about how you must provide tax return transcripts and not just tax returns, and provide W2 forms as well. Unfortunately, given my wife is earning income in Australia from an Australian company, we do not have W2 forms to provide. BUT her income is still represented on her tax returns, as I’ve said. Do you think her Australian pay stubs, a letter from employer stating her salary, and her US Tax returns from the last three years will be enough? Do I really need to go through the process of ordering tax transcripts from the IRS? I’ve tried to do this online but unfortunately it won’t work, as it doesn’t accept our Australian postcode. Any advice on whether returns will work (without W2’s in our case) is appreciated.

4. My wife’s tax returns were all filed by a US tax specialist here in Sydney. They filed them all as “single” rather than married. I suspect because I don’t have a SSN. I’ve read a lot on this forum on varying opinions as to whether this is a problem, and I’ve concluded that most people here agree that the IRS and DOS do not care if she’s chosen to nominate as single, given we’re not taking advantage of any benefits associated with filing as married. We can always amend this once we're in the States. BUT my question here is, for some reason the accountant has filed her returns in her maiden name, rather than our married name. Our entire visa application is based on her married name. We did have a few documents in the I-130 process that still showed her maiden name.... I simply provided a Change of Name certificate (provided by the Government here in Australia) proving she changed to her married name, which seemed to work fine. Will this certificate be enough in the NVC process too? I’m just worried about her tax returns showing her maiden name when we are actually married (i.e. we don’t it to appear as if we are trying to hide the fact we’re married). I suspect my options are to either have the tax returns amended to her married name, or proceed the course and see what happens. But I suspect the former will take too long.

5. Our accountant is dragging the chain a bit re filing her 2015 taxes and it’s looking we won’t have the return in time for the i-864 application being submitted. Is it a problem to have 2012-14 returns, and not the most recent year?

Thanks in advance for your help!

[Transborderwife 4,666]

1. It's not counted if it will not continue. Current income matters.

2.unsure

3. By all means provide them but see #1

4.wrong. You'll see the consensus here is that they must be amended as its technically tax fraud. She could have listed you as a non resident alien. Please fix this.

5. They'll want to see her most recent most.

[themacdees 0]

1. It's not counted if it will not continue. Current income matters.

2.unsure

3. By all means provide them but see #1

4.wrong. You'll see the consensus here is that they must be amended as its technically tax fraud. She could have listed you as a non resident alien. Please fix this.

5. They'll want to see her most recent most.

Thanks for your feedback, Transborderwife. Some questions regarding your advice:

1. Can you explain what you're basing this advice off? In Form i-864 instructions, there is no mention of the sponsor's incoming needing to "continue". It does say, however, the following on page 8:

"For the purposes of this affidavit, the line for Total Income on IRS Forms 1040 and 1040A will be considered when determining income."

Then, on the actual i-864, it says this at Question 19:

"My Total Income (adjusted Gross Income on IRS form 1040) as reported on my Federal income tax returns for the most recent three years was:"

My wife's 1040 Tax Returns all state her total income. That income was earned here in Australia. So if I were to follow the instructions, I would include that income. Further, her income is current, because she is still in her job and will remain in her job until the visa is granted and we can relocate to the USA.

Again, not dismissing your advice, just not sure why I should heed it when it appears the i-864 is telling me to include it. Your thoughts (and anyone else's) would be appreciated.

4. I'm waiting to hear from our accountant on why he filed the returns as single rather than married filing separately. But I've seen wildly varying opinions on VJ.com about this - and do not agree there is a consensus it should be amended. That said, I'll seek to have it amended in the interests of everything being consistent. I just hope amendments to tax returns don't take forever. Anyone who has tried to do this, I'd welcome your advice/feedback!

Appreciate the other replies.

[Transborderwife 4,666]

From the directions:

"yu may include evidence supporting your claim about your expected income for the current year if you believe that submitting this evidence will help you establish ability to maintain sufficient income. You are not required to submit this evidence, however, unless specifically instructed to do so by a U.S. Government official. For example, you may include a recent letter from your employer, showing your employers address and telephone number, and indicating your annual salary. You may also provide pay stubs showing your income for the previous six months. If your claimed income includes alimony, child support, dividend or interest income, or income from any other source, you may also include evidence of that income."

If her income isn't going to continue in the USA how can she maintain sufficient income from the source?

As for the taxes here's a few threads:

http://www.visajourney.com/forums/topic/538689-filed-as-single-on-the-last-2-yrs-tax-return-already-married/

http://www.visajourney.com/forums/topic/577416-amended-tax-return/

http://www.visajourney.com/forums/topic/595220-i-130-tax-filing-status-definitive-answer/page-2

http://www.visajourney.com/forums/topic/585295-confused-about-filing-taxes/