FILING TAXES

[Cecilia sernaque 0]

Hello! Im trying to read and understand the process as much as I can so everything can go smoothly in this process with my fiancé

We are doing the k1 visa, once we do the AOS and I get an EAD how do we should file taxes? And how it will be after i get once i get the green card? Thanks in advanced all this topic of taxes are being complex for us 

[Just Paul 4,595]

When you get married, you file taxes as married for that year, either jointly or separately.  This has nothing to do with your AOS.

[geowrian 22,337]

If married on the last day of the tax year (Dec. 31st), one would file as Married Filing Jointly (MFJ) or Married Filing Separately (MFS).

 

MFJ is almost always the one that provides the lower tax liability, barring unusual tax circumstances. To do so, the non-US spouse 1) needs an SSN or ITIN, and 2) would need to be elect to be treated as a resident alien for the entire tax year (which is permitted as the spouse of a USC, regardless of immigration status or physical presence).

To make that election, a simple letter can be provided with the return requested the election to be treated as a resident alien for the entire tax year.

This means all foreign-earned income would need to be declared by the non-US spouse, but generally it can be excluded (up to ~$100k) via the Foreign Earned Income Exclusion (FEIE), or via the Foreign Tax Credit (FTC).

 

If you don't have an SSN or ITIN (or otherwise don't want to do MFJ), then MFS is available. The USC spouse can write in "NRA" in place of the SSN/ITIN on the paper forms.

The non-US spouse is not required to file in this case unless their US-sourced income exceeds the filing threshold

 

NOTE: Having an EAD has no impact on this process, other than it's fair to assume you have an SSN and/or you may be working. Having an EAD or not does not directly impact taxes...it's only an immigration benefit.

Also note that you can get an SSN within the first 76 days of K-1 status.

Filing for AOS has no impact on taxes. That's an immigration-only thing.

 

The first year is the most complicated, and it's really not that bad. After that - regardless of immigration status - it should be roughly the same level of effort and complexity as anybody else.

There are plenty of software programs and services available to assist as needed, many of them being free for simple returns.

 

Once you get a green card, you essentially file the same as a USC - declare worldwide income, file annually, etc.

 

If unsure, seek a CPA or tax attorney as necessary.

[Cecilia sernaque 0]

6 minutes ago, geowrian said:

If married on the last day of the tax year (Dec. 31st), one would file as Married Filing Jointly (MFJ) or Married Filing Separately (MFS).

 

MFJ is almost always the one that provides the lower tax liability, barring unusual tax circumstances. To do so, the non-US spouse 1) needs an SSN or ITIN, and 2) would need to be elect to be treated as a resident alien for the entire tax year (which is permitted as the spouse of a USC, regardless of immigration status or physical presence).

To make that election, a simple letter can be provided with the return requested the election to be treated as a resident alien for the entire tax year.

This means all foreign-earned income would need to be declared by the non-US spouse, but generally it can be excluded (up to ~$100k) via the Foreign Earned Income Exclusion (FEIE), or via the Foreign Tax Credit (FTC).

 

If you don't have an SSN or ITIN (or otherwise don't want to do MFJ), then MFS is available. The USC spouse can write in "NRA" in place of the SSN/ITIN on the paper forms.

The non-US spouse is not required to file in this case unless their US-sourced income exceeds the filing threshold

 

NOTE: Having an EAD has no impact on this process, other than it's fair to assume you have an SSN and/or you may be working. Having an EAD or not does not directly impact taxes...it's only an immigration benefit.

Also note that you can get an SSN within the first 76 days of K-1 status.

Filing for AOS has no impact on taxes. That's an immigration-only thing.

 

The first year is the most complicated, and it's really not that bad. After that - regardless of immigration status - it should be roughly the same level of effort and complexity as anybody else.

There are plenty of software programs and services available to assist as needed, many of them being free for simple returns.

 

Once you get a green card, you essentially file the same as a USC - declare worldwide income, file annually, etc.

 

If unsure, seek a CPA or tax attorney as necessary.

Thank you so much for taking the time of explaining this, it’s so clear with this! 🙏🏽

[Joyoussinger 1,425]

@geowrian explained it perfectly. Thank you for that. It helps us, too. I would like to add that if you are getting your health insurance through the marketplace, you must file as MFJ (married, filing jointly).