Tax return form for K1 Visa

[TheK1Journey 2]

Hi All, 

 

My fiance moved to USA 2 months ago after living abroad 32 years (he is 33 years old). How do we do with the tax return form we need to send the affidavit of support and submit his tax returns? 

[arken 4,197]

Has he filed any tax returns?

[Crazy Cat 41,683]

13 minutes ago, TheK1Journey said:

Hi All, 

 

My fiance moved to USA 2 months ago after living abroad 32 years (he is 33 years old). How do we do with the tax return form we need to send the affidavit of support and submit his tax returns? 

Not enough information to answer your question........When did he arrive?  Are you married? 

Please fill in your timeline.

[TheK1Journey 2]

Hi, no he hasn´t filed any tax return, he lived almost all his life abroad.

No, we are not married, he moved 2 months ago to USA and we haven´t started the K1 process yet, we are engaged and gathering information to start the process.

[Crazy Cat 41,683]

12 minutes ago, TheK1Journey said:

Hi, no he hasn´t filed any tax return, he lived almost all his life abroad.

No, we are not married, he moved 2 months ago to USA and we haven´t started the K1 process yet, we are engaged and gathering information to start the process.

If he is a US citizen, he is required to have filed taxes even if he lived outside the country (assuming he had qualifying income).  He has several months before the tax returns will be needed.

[Greenbaum 12,259]

7 hours ago, TheK1Journey said:

Hi, no he hasn´t filed any tax return, he lived almost all his life abroad.

No, we are not married, he moved 2 months ago to USA and we haven´t started the K1 process yet, we are engaged and gathering information to start the process.

Here is what the IRS states about who needs to file as a USC living abroad.

 

https://www.irs.gov/individuals/international-taxpayers

[JFH 12,189]

*~*~*moved from “progress reports” to “process and procedures”*~*~*

[Mike E 11,739]

If he is a USA citizen then he can file tax returns for tax years 2017, 2018, and 2019 fairly easily.  
 

USA citizens are taxed on their world wide income regardless of residency, minus a large deduction of $100K or so, and then the tax is reduced by any foreign taxes paid. 
 

So it is likely he doesn’t owe any tax.  He just needs to get these tax returns filed. 

[Crazy Cat 41,683]

self deleted....

Edited February 22, 2020 by missileman

[Mike E 11,739]

6 minutes ago, missileman said:

Only if the US has a tax treaty with that country.....🙂

https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion
 

If you meet certain requirements, you may qualify for the foreign earned income exclusion, the foreign housing exclusion, and/or the foreign housing deduction. To claim these benefits, you must have foreign earned income, your tax home must be in a foreign country, and you must be one of the following:

• A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
• A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
• A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.

[Crazy Cat 41,683]

1 minute ago, Mike E said:

https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion
 

If you meet certain requirements, you may qualify for the foreign earned income exclusion, the foreign housing exclusion, and/or the foreign housing deduction. To claim these benefits, you must have foreign earned income, your tax home must be in a foreign country, and you must be one of the following:

• A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
• A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
• A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.

I agree.....I think the tax treaty might apply only to a resident alien...thanks.

I was thinking of my wife's case.....she is not yet a US citizen......

Edited February 22, 2020 by missileman

[Mike E 11,739]

7 minutes ago, missileman said:

I agree.....I think the tax treaty might apply only to a resident alien...thanks.

I was thinking of my wife's case.....she is not yet a US citizen......

If the green card doesn’t live 330 days or more outside the USA  yes correct. OP’s fiancé is a USA citizen. This is a tangible difference between green card holders and USCs.  
 

In addition if any thing a tax treaty will reduce a foreign income tax credit, per https://www.irs.gov/individuals/international-taxpayers/what-foreign-taxes-qualify-for-the-foreign-tax-credit, if the treaty considers a foreign tax as a payroll tax ala FICA.  

Edited February 22, 2020 by Mike E