Question on first K1 tax return

[ScooterJones 21]

Hi all,

 

Here is our situation:

• Beneficiary entered on K1 Visa in 2019
• Married in US in 2019
• Beneficiary stayed for over 200 days in US in 2019 (meets substantial presence test)
• US petitioner makes all income
• Beneficiary makes zero income
• AOS was just filed and is pending

 

We need to file as "Married Filing Jointly". It sounds like we need to file via mail with form 1040 and a statement that says to treat beneficiary as a US resident for tax purposes in 2019. We also need to get a SSN before filing (having trouble with local social security office for months).

 

Am I missing anything here? 

Edited February 9, 2020 by ScooterJones

[Crazy Cat 41,836]

The new immigrant will need either a Social Security Number or an ITIN (application can be filed with the 1040) to file a joint return.

[Wuozopo 4,293]

4 hours ago, ScooterJones said:

Hi all,

 

Here is our situation:

• Beneficiary entered on K1 Visa in 2019
• Married in US in 2019
• Beneficiary stayed for over 200 days in US in 2019 (meets substantial presence test)
• US petitioner makes all income
• Beneficiary makes zero income
• AOS was just filed and is pending

 

We need to file as "Married Filing Jointly". It sounds like we need to file via mail with form 1040 and a statement that says to treat beneficiary as a US resident for tax purposes in 2019. We also need to get a SSN before filing (having trouble with local social security office for months).

 

Am I missing anything here? 

If you are preparing a statement, then substantial presence is a non-factor. 
Was there any Canadian income or interest, dividends, etc in 2019 before arrival in November. 
 

A K1 has a 76 day window to get a SSN. If it hasn’t been issued yet, then it’s too late. Next opportunity is with EAD or greencard. You can get an ITIN to file taxes instead of a SSN.

[Hawk Riders 814]

56 minutes ago, Wuozopo said:

 You can get an ITIN to file taxes instead of a SSN.

About the ITIN: if you have the option of going in-person to an IRS taxpayer assistance center for this, in addition to the W7 (ITIN application), you'll need the MFJ return already completed.