Tax / TIN

[EAMELM 0]

Greetings,

My sister is a USC (born and raised). Married an Australian in 2013 and recently was approved for citizenship. Days ago, she received notice from her bank in AU requesting her TIN number - presumably to pay taxes in the US - although while she has technically been a citizen of has not had residency there for years. In turn, even though she has a SS # a TIN is not something granted to native USC typically. Does she owe taxes over there (US)? If so, how does she obtain a TIN? Grateful for any info. Thanks 

[Caro1 78]

Your sister's TIN (Tax Identification Number) is her SSN. -  I believe TIN is an Australian term.

Only if she was not eligible to obtain a SSN in the US, but is required to file taxes in the US, she can get an ITIN (US term for Individual Tax Identification Number).

 

USC are required to file taxes even when living abroad. So your sister might have some filing for the past years to do. Below $95k foreign income a year is except from US taxes, anything higher than that will have to be taxed in the US, too.

 

 

[Sukie 1,474]

Trump signed a law last December that is 1) forcing foreign banks to gather the SSN (aka TIN) from any person with US citizenship - even if they have never lived in the US.  The US is one of three countries in the world that taxes their citizens on world-wide income.  It is also the ONLY country that enforces this law.

 

Your sister should have filed tax returns every year in the US, unless she has earned very little money (like $6,000 per year).  She is required to give her SSN to any financial institution in Australia (or anywhere) that asks for it.  One of the downsides of being a US citizen abroad, I fear.

 

It's not fair, but it's the law.  And the US makes it very hard for non-US institutions if they don't collect the SSN and report any earnings to the US.

 

Sukie in NY (also married to an Australian)

[Sukie 1,474]

11 hours ago, Caro1 said:

Your sister's TIN (Tax Identification Number) is her SSN. -  I believe TIN is an Australian term.

Only if she was not eligible to obtain a SSN in the US, but is required to file taxes in the US, she can get an ITIN (US term for Individual Tax Identification Number).

 

USC are required to file taxes even when living abroad. So your sister might have some filing for the past years to do. Below $95k foreign income a year is except from US taxes, anything higher than that will have to be taxed in the US, too.

 

 

TIN is also used in the US.  If you are a human person, you have a social security number.  If you are a resident alien or a business you have a Tax Identification Number.

 

Sukie in NY

[EAMELM 0]

Thank you to both of you for your guidance. It's really appreciated. My sister discussed consulting with a tax attorney to help navigate the process and ensure everything is sound (i.e. paid) on her end. Thanks again! You rock!!