F2A Spouse I-130 2019 filers

[Malik16 6]

On 6/12/2020 at 3:35 PM, Quarknase said:

You'll have to do paper filing. If you want to file married filing separately you can simply put "NRA" instead of SSN/ITIN for your foreign spouse. If you want to file married filing jointly (depending your spouses foreign income you'll possibly get more money back) you will have to submit an ITIN application together with the 1040. There is more info under the Taxes during immigration topic.

 

Technically you are either married or not. Location of spouse is irrelevant. From a IRS POV you'll need to amend your tax return. Immigrations won't care what you do but the IRS does.

NON-AMERICAN SPOUSE: US TAX IMPLICATIONS

US Tax Implications of a Non-American Spouse

by Jane A. Bruno, J.D.

It is quite common for Americans living overseas to meet and marry a non-American. Often the couple stays overseas and the foreign spouse acquires no US status. In this case, the spouse will be known as a “non-resident alien” spouse in tax lexicon. In other cases the foreign spouse will acquire a US status either by living in the US or acquiring US citizenship. What filing status to use and how to treat the foreign spouse’s income is a source of great confusion for many taxpayers. This brief article will discuss the basic rules in both case. It does not cover rules of reporting joint or separate foreign accounts to the Treasury Department or on Form 8938.

Spouse is considered "nonresident alien (NRA)" for U.S. tax purposes

If your spouse has neither a green card nor resident alien status, he/she will be classified as a nonresident alien (NRA). If this is the case, the couple has two choices:

1. Choose to treat spouse as resident alien for tax purposes.

If you go this route, you must understand that you will have to report your spouse's worldwide income and it will be subject to U.S. tax. You also should realize this is an active choice you make and there are certain procedures that must be followed to make it effective (See IRS Publication 519):

• You have to attach a statement, signed by both spouses, to your tax return for the first year to which the choice applies. The statement must include a declaration that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
• You also have to include the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. This means the non-resident alien spouse must have either (1) a Social Security number, which can be obtained by completing Form SS-5 (available at www.socialsecurity.gov) and submitting it to the Social Security Administration or a US Consulate or (2) if the spouse, is not eligible for a Social Security number, filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, either separately or with the tax return. (http://www.irs.gov/pub/irs-pdf/fw7.pdf)
• For the first year you make the choice, you have to file a joint return. But in later years you can file joint or separate returns. It is also important to realize you must continue to file this way (treating both as US citizens or resident aliens) unless you (or circumstances) end the choice. This can happen if either spouse revokes the choice in writing, either spouse dies, you have a legal separation or divorce, or the IRS ends the choice because it feels you haven't kept adequate records.

You might wonder why you would go to all this trouble, especially if you have to declare the foreign spouse's income. The main reason is you will use the "married, joint" filing status which gives you a higher standard deduction and many other benefits that are not available if you use the "married, separate" filing status.

2. Choose to treat spouse as nonresident alien for tax purposes.

If you decide you don't want to include your NRA spouse's income on your U.S. tax return, you generally will have to use the filing status of "married, separate".

If you file as “married, separate” AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your NRA spouse (See IRS Publication 17).  [This is for tax years 2017 and previous--starting in tax year 2018 there is no personal exemption.]  You need to be sure to obtain an Individual Taxpayer Identification number for your spouse before filing the return. http://www.irs.gov/pub/irs-pdf/fw7.pdf

Head of Household Status—if you have persons that may qualify you to use “Head of Household” status (such as a child living at home that is a US citizen) and you choose to treat your spouse as a non-resident alien, you can use the Head of Household filing status. Note that the foreign spouse is not a qualifying person for Head of Household purposes. (See IRS Publication 17 for details on who is a “qualifying person”) The tax rates and standard deduction for this filing status are much superior to that of the "married, separate" filing status.

Unlike the "choice" you made with regard to treating your spouse as a resident alien, there is no additional paperwork involved with treating your spouse as a nonresident alien for tax purposes. And if you find that the "married, separate" status has too many negative tax implications, you may decide that in future years you want to file "married, joint" by simply making the choice and attaching the statement described above.

Spouse has "green card" or is otherwise considered "resident alien"

If your spouse has obtained a green card, is a naturalized US citizen or is otherwise considered a resident alien, the situation is relatively simple. Even if you both live overseas, as long as your spouse has the status of a resident alien, he/she will be taxed as if he/she was a US citizen. This means world-wide income is taxed for both of you. Not only is the earned income of each spouse subject to US.taxation, but any investment income, even if earned in a foreign country with the foreign spouse as the sole recipient, is subject to US tax and US reporting requirements for foreign accounts. The good news is that you can use the filing status of "married, joint" so that you get a higher standard deduction and a personal exemption for each of you. Also, if you each qualify for the foreign earned income exclusion, you can exclude up to $103,900 (for tax year 2018) per person per year of foreign income.

• Note: If your spouse is a citizen of another country (while also a resident alien in the US), and you happen to live in that country, special rules may apply. In the event the US has a tax treaty with that country, you should take a look at the treaty and/or consult a tax professional in that country.

________________________________________

Jane Bruno is a tax consultant with 30 years of experience with Americans overseas.

 

This ACA webpage updated in February 2019.

[Mafer and Diego 0]

All petitions Where delayed today. CSC went a month back and the other SC`s went to 2016 😨.  Anyone knows why is that?

[harden4mvp 3]

17 hours ago, Mafer and Diego said:

All petitions Where delayed today. CSC went a month back and the other SC`s went to 2016 😨.  Anyone knows why is that?

they may have halted the processing due to Trump's ban

[onek 306]

2 hours ago, harden4mvp said:

they may have halted the processing due to Trump's ban

Makes sense why processing time changed 

[Mang1 0]

On 6/14/2020 at 6:17 AM, Malik16 said:

NON-AMERICAN SPOUSE: US TAX IMPLICATIONS

US Tax Implications of a Non-American Spouse

by Jane A. Bruno, J.D.

It is quite common for Americans living overseas to meet and marry a non-American. Often the couple stays overseas and the foreign spouse acquires no US status. In this case, the spouse will be known as a “non-resident alien” spouse in tax lexicon. In other cases the foreign spouse will acquire a US status either by living in the US or acquiring US citizenship. What filing status to use and how to treat the foreign spouse’s income is a source of great confusion for many taxpayers. This brief article will discuss the basic rules in both case. It does not cover rules of reporting joint or separate foreign accounts to the Treasury Department or on Form 8938.

Spouse is considered "nonresident alien (NRA)" for U.S. tax purposes

If your spouse has neither a green card nor resident alien status, he/she will be classified as a nonresident alien (NRA). If this is the case, the couple has two choices:

1. Choose to treat spouse as resident alien for tax purposes.

If you go this route, you must understand that you will have to report your spouse's worldwide income and it will be subject to U.S. tax. You also should realize this is an active choice you make and there are certain procedures that must be followed to make it effective (See IRS Publication 519):

• You have to attach a statement, signed by both spouses, to your tax return for the first year to which the choice applies. The statement must include a declaration that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
• You also have to include the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. This means the non-resident alien spouse must have either (1) a Social Security number, which can be obtained by completing Form SS-5 (available at www.socialsecurity.gov) and submitting it to the Social Security Administration or a US Consulate or (2) if the spouse, is not eligible for a Social Security number, filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, either separately or with the tax return. (http://www.irs.gov/pub/irs-pdf/fw7.pdf)
• For the first year you make the choice, you have to file a joint return. But in later years you can file joint or separate returns. It is also important to realize you must continue to file this way (treating both as US citizens or resident aliens) unless you (or circumstances) end the choice. This can happen if either spouse revokes the choice in writing, either spouse dies, you have a legal separation or divorce, or the IRS ends the choice because it feels you haven't kept adequate records.

You might wonder why you would go to all this trouble, especially if you have to declare the foreign spouse's income. The main reason is you will use the "married, joint" filing status which gives you a higher standard deduction and many other benefits that are not available if you use the "married, separate" filing status.

2. Choose to treat spouse as nonresident alien for tax purposes.

If you decide you don't want to include your NRA spouse's income on your U.S. tax return, you generally will have to use the filing status of "married, separate".

If you file as “married, separate” AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your NRA spouse (See IRS Publication 17).  [This is for tax years 2017 and previous--starting in tax year 2018 there is no personal exemption.]  You need to be sure to obtain an Individual Taxpayer Identification number for your spouse before filing the return. http://www.irs.gov/pub/irs-pdf/fw7.pdf

Head of Household Status—if you have persons that may qualify you to use “Head of Household” status (such as a child living at home that is a US citizen) and you choose to treat your spouse as a non-resident alien, you can use the Head of Household filing status. Note that the foreign spouse is not a qualifying person for Head of Household purposes. (See IRS Publication 17 for details on who is a “qualifying person”) The tax rates and standard deduction for this filing status are much superior to that of the "married, separate" filing status.

Unlike the "choice" you made with regard to treating your spouse as a resident alien, there is no additional paperwork involved with treating your spouse as a nonresident alien for tax purposes. And if you find that the "married, separate" status has too many negative tax implications, you may decide that in future years you want to file "married, joint" by simply making the choice and attaching the statement described above.

Spouse has "green card" or is otherwise considered "resident alien"

If your spouse has obtained a green card, is a naturalized US citizen or is otherwise considered a resident alien, the situation is relatively simple. Even if you both live overseas, as long as your spouse has the status of a resident alien, he/she will be taxed as if he/she was a US citizen. This means world-wide income is taxed for both of you. Not only is the earned income of each spouse subject to US.taxation, but any investment income, even if earned in a foreign country with the foreign spouse as the sole recipient, is subject to US tax and US reporting requirements for foreign accounts. The good news is that you can use the filing status of "married, joint" so that you get a higher standard deduction and a personal exemption for each of you. Also, if you each qualify for the foreign earned income exclusion, you can exclude up to $103,900 (for tax year 2018) per person per year of foreign income.

• Note: If your spouse is a citizen of another country (while also a resident alien in the US), and you happen to live in that country, special rules may apply. In the event the US has a tax treaty with that country, you should take a look at the treaty and/or consult a tax professional in that country.

________________________________________

Jane Bruno is a tax consultant with 30 years of experience with Americans overseas.

 

This ACA webpage updated in February 2019.

Greetings!

I have read on i-864(affidavit of support) that there is requirment to fill three years income. But we have yet just 2 years income. Is it compulsory to fill three years income in this form.. and if compulsory then what is solution.. please tell me.

With regards

[Mang1 0]

On 6/13/2020 at 2:05 AM, Quarknase said:

You'll have to do paper filing. If you want to file married filing separately you can simply put "NRA" instead of SSN/ITIN for your foreign spouse. If you want to file married filing jointly (depending your spouses foreign income you'll possibly get more money back) you will have to submit an ITIN application together with the 1040. There is more info under the Taxes during immigration topic.

 

Technically you are either married or not. Location of spouse is irrelevant. From a IRS POV you'll need to amend your tax return. Immigrations won't care what you do but the IRS does.

Greetings!

I have read on i-864(affidavit of support) that there is requirment to fill three years income. But we have yet just 2 years income. Is it compulsory to fill three years income in this form.. and if compulsory then what is solution.. please tell me.

With regards

[Mang1 0]

On 6/14/2020 at 6:17 AM, Malik16 said:

NON-AMERICAN SPOUSE: US TAX IMPLICATIONS

US Tax Implications of a Non-American Spouse

by Jane A. Bruno, J.D.

It is quite common for Americans living overseas to meet and marry a non-American. Often the couple stays overseas and the foreign spouse acquires no US status. In this case, the spouse will be known as a “non-resident alien” spouse in tax lexicon. In other cases the foreign spouse will acquire a US status either by living in the US or acquiring US citizenship. What filing status to use and how to treat the foreign spouse’s income is a source of great confusion for many taxpayers. This brief article will discuss the basic rules in both case. It does not cover rules of reporting joint or separate foreign accounts to the Treasury Department or on Form 8938.

Spouse is considered "nonresident alien (NRA)" for U.S. tax purposes

If your spouse has neither a green card nor resident alien status, he/she will be classified as a nonresident alien (NRA). If this is the case, the couple has two choices:

1. Choose to treat spouse as resident alien for tax purposes.

If you go this route, you must understand that you will have to report your spouse's worldwide income and it will be subject to U.S. tax. You also should realize this is an active choice you make and there are certain procedures that must be followed to make it effective (See IRS Publication 519):

• You have to attach a statement, signed by both spouses, to your tax return for the first year to which the choice applies. The statement must include a declaration that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
• You also have to include the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. This means the non-resident alien spouse must have either (1) a Social Security number, which can be obtained by completing Form SS-5 (available at www.socialsecurity.gov) and submitting it to the Social Security Administration or a US Consulate or (2) if the spouse, is not eligible for a Social Security number, filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, either separately or with the tax return. (http://www.irs.gov/pub/irs-pdf/fw7.pdf)
• For the first year you make the choice, you have to file a joint return. But in later years you can file joint or separate returns. It is also important to realize you must continue to file this way (treating both as US citizens or resident aliens) unless you (or circumstances) end the choice. This can happen if either spouse revokes the choice in writing, either spouse dies, you have a legal separation or divorce, or the IRS ends the choice because it feels you haven't kept adequate records.

You might wonder why you would go to all this trouble, especially if you have to declare the foreign spouse's income. The main reason is you will use the "married, joint" filing status which gives you a higher standard deduction and many other benefits that are not available if you use the "married, separate" filing status.

2. Choose to treat spouse as nonresident alien for tax purposes.

If you decide you don't want to include your NRA spouse's income on your U.S. tax return, you generally will have to use the filing status of "married, separate".

If you file as “married, separate” AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your NRA spouse (See IRS Publication 17).  [This is for tax years 2017 and previous--starting in tax year 2018 there is no personal exemption.]  You need to be sure to obtain an Individual Taxpayer Identification number for your spouse before filing the return. http://www.irs.gov/pub/irs-pdf/fw7.pdf

Head of Household Status—if you have persons that may qualify you to use “Head of Household” status (such as a child living at home that is a US citizen) and you choose to treat your spouse as a non-resident alien, you can use the Head of Household filing status. Note that the foreign spouse is not a qualifying person for Head of Household purposes. (See IRS Publication 17 for details on who is a “qualifying person”) The tax rates and standard deduction for this filing status are much superior to that of the "married, separate" filing status.

Unlike the "choice" you made with regard to treating your spouse as a resident alien, there is no additional paperwork involved with treating your spouse as a nonresident alien for tax purposes. And if you find that the "married, separate" status has too many negative tax implications, you may decide that in future years you want to file "married, joint" by simply making the choice and attaching the statement described above.

Spouse has "green card" or is otherwise considered "resident alien"

If your spouse has obtained a green card, is a naturalized US citizen or is otherwise considered a resident alien, the situation is relatively simple. Even if you both live overseas, as long as your spouse has the status of a resident alien, he/she will be taxed as if he/she was a US citizen. This means world-wide income is taxed for both of you. Not only is the earned income of each spouse subject to US.taxation, but any investment income, even if earned in a foreign country with the foreign spouse as the sole recipient, is subject to US tax and US reporting requirements for foreign accounts. The good news is that you can use the filing status of "married, joint" so that you get a higher standard deduction and a personal exemption for each of you. Also, if you each qualify for the foreign earned income exclusion, you can exclude up to $103,900 (for tax year 2018) per person per year of foreign income.

• Note: If your spouse is a citizen of another country (while also a resident alien in the US), and you happen to live in that country, special rules may apply. In the event the US has a tax treaty with that country, you should take a look at the treaty and/or consult a tax professional in that country.

________________________________________

Jane Bruno is a tax consultant with 30 years of experience with Americans overseas.

 

This ACA webpage updated in February 2019.

Greetings!

If spouse is NRA and is considered a resident alien for tax purpose as mentioned but living out side USA(never visited USA) then can that spouse is eligible for 'Foreign earned income exemption ' by using form 2555????

[S007 9]

So, we are stuck until Jan 2021. 

 

https://www.washingtonpost.com/immigration/trump-immigration-workers-coronavirus/2020/06/22/3b969e88-b489-11ea-9b0f-c797548c1154_story.html

 

" Trump, citing pandemic, orders limits on foreign workers, extends immigration restrictions through December"

Edited June 23, 2020 by S007

[HlyEK 0]

On 6/23/2020 at 6:48 PM, S007 said:

So, we are stuck until Jan 2021. 

 

https://www.washingtonpost.com/immigration/trump-immigration-workers-coronavirus/2020/06/22/3b969e88-b489-11ea-9b0f-c797548c1154_story.html

 

" Trump, citing pandemic, orders limits on foreign workers, extends immigration restrictions through December"

https://www.uscis.gov/news/news-releases/deputy-director-policy-statement-uscis-fiscal-outlook

 

 

Plus this one!

Probably USCIS I-130 approval process will be extend.....

[RM1989123 0]

Hi Guys?

 

Anyone's i130 approved? (F2A)

 

Mine PD : 15 Nov 2019

 

I think they are still working on June or July. right?

 

Edited July 17, 2020 by RM1989123

[Daxnet 40]

49 minutes ago, RM1989123 said:

Hi Guys?

 

Anyone's i130 approved? (F2A)

 

Mine PD : 15 Nov 2019

 

I think they are still working on June or July. right?

 

I think they are still in May realistically speaking.

[Daxnet 40]

1 hour ago, RM1989123 said:

Hi Guys?

 

Anyone's i130 approved? (F2A)

 

Mine PD : 15 Nov 2019

 

I think they are still working on June or July. right?

 

Did the recent changes in case description affected your case too ?

[RM1989123 0]

Actually i am not aware of the change in case description. Can you please share the link so that i can read.

[Daxnet 40]

15 hours ago, RM1989123 said:

Actually i am not aware of the change in case description. Can you please share the link so that i can read.

Here is the difference between the old and new case description.

[RM1989123 0]

1 hour ago, Daxnet said:

Here is the difference between the old and new case description.

I think mine is old