Filing tax for my mother during AOS (merged topics)

[deborabr 16]

I submitted my mother's AOS in December 2020 so will probably not hear from USCIS anytime soon. My question is do I have to file her as my dependent or should she file her taxes on her own? She is living with us since Dec 2019, we initially applied for her visa extension and then decided to apply for her GC. She does not have a SSN yet so what document can we use to file her taxes? She does not have any income earned in the US just her pension from her home country. Thanks 

[Chancy 6,243]

22 hours ago, deborabr said:

She does not have a SSN yet so what document can we use to file her taxes? She does not have any income earned in the US just her pension from her home country.

 

You cannot claim your mother as a dependent if she has no SSN.  Check here for other requirements -- https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

 

If your mother's (worldwide) income is below the filing threshold, she does not need to file taxes.

 

[deborabr 16]

Hello

 

My mother need to file taxes  on basis of physical presence. She arrived in the US on 12/31/2019 on B2 visa and is now adjusting status. Does she just have to fill out the form 1040-NR?

I was not sure how she can fill that out without a SSN yet. Anyone went through similar process that can share any information? I saw a post about filing for ITIN  but does that mean we would have to ait until we have that number to submit her taxes or can we just fill out a paper form 1040-NR and mail that out to IRS without a SSN? I saw someone mentioning we could possibly write Non-Resident Alien instead of the SSN. Does that really works?

 

Thank you!

Edited March 24, 2021 by deborabr

[deborabr 16]

I did not see your response before. Because she has been in the US for over 183 days last year she needs to file taxes on basis on physical presence. I am just not sure about the correct process if she needs to file for the ITIN number or if we can file a paper form 1040-NR ? Also according to the instructions from IRS because of physical presence she is considered a resident for tax purposes is that correct? If so can she still file 1040-NR? This is all so confusing!! Appreciate any help!

[Ayrton 965]

2 hours ago, deborabr said:

I did not see your response before. Because she has been in the US for over 183 days last year she needs to file taxes on basis on physical presence. I am just not sure about the correct process if she needs to file for the ITIN number or if we can file a paper form 1040-NR ? Also according to the instructions from IRS because of physical presence she is considered a resident for tax purposes is that correct? If so can she still file 1040-NR? This is all so confusing!! Appreciate any help!

If she's a resident alien for tax purposes based on the presence test, she can't file a 1040-NR because this form is specific for non resident aliens and like mentioned before, she's not.

 

If she wants to file taxes, she files a regular 1040 with an ITIN application (form W7) right in front of it.

 

Since she's not even working here, why do you want to file her taxes? She has no income, she's not required to file taxes.

[Chancy 6,243]

21 hours ago, deborabr said:

Because she has been in the US for over 183 days last year she needs to file taxes on basis on physical presence.

 

Even if she had been in the US for 365 days last year, she is NOT required to file taxes IF her income is below the filing threshold.

 

[Chancy 6,243]

If you insist on your mom filing taxes despite not having income above the minimum threshold, check if she can apply for ITIN -- https://www.irs.gov/individuals/how-do-i-apply-for-an-itin

 

Other points already discussed in your other thread on this topic --

 

 

[Wuozopo 4,293]

23 hours ago, deborabr said:

Hello

 

My mother need to file taxes  on basis of physical presence. She arrived in the US on 12/31/2019 on B2 visa and is now adjusting status. Does she just have to fill out the form 1040-NR?

I was not sure how she can fill that out without a SSN yet. Anyone went through similar process that can share any information? I saw a post about filing for ITIN  but does that mean we would have to ait until we have that number to submit her taxes or can we just fill out a paper form 1040-NR and mail that out to IRS without a SSN? I saw someone mentioning we could possibly write Non-Resident Alien instead of the SSN. Does that really works?

 

Thank you!

Having physical presence means she is considered a resident for tax filing by the IRS. It has nothing to do with her immigration status or the USCIS. Being a resident for taxes mean she is allowed to file a 1040 instead of a 1040NR, (NR signifying non-resident). So IF she needs to file taxes, use the 1040, which is for residents. 
 

She does not have to file unless she earned money that is taxable. Some people with no income are filing this year just so they can get the economic impact payments. Without a SSN, she is not eligible so that is not a reason to file.
 

How much did she collect in UK pension income? A pension is taxable In the US when you are living in the US. Sometimes there are specifics in the tax treaty between  2 countries which allow a foreign pension to not be taxed by the US if it would not be taxed if living in the UK. That would have to be written in the US/UK tax treaty.  I believe the UK taxes some of the pension. You would need to find out if some of her pension goes to UK taxes each month. She would not have to pay US taxes on the same money. So that’s something to sort out first. 
 

IF she has income over the threshold, and if she pays the US instead to the UK, then you can follow the many other threads or the IRS topic on how to apply for an ITIN. The bare basics are send a completed and signed paper tax return with SSN field blank, a completed W7 application for ITIN, proof of identity (usually her passport) to the special filing address in Austin, TX. They process the ITIN, put the number on the tax return, process the tax return. The identity document is returned to her. If you can get to an IRS taxpayer assistance center with her present,  they can certify a photocopy copy of her passport (identity) and send that and the other two things mentioned off for you. 

[Ryan H 3,834]

~~~Posts merged with existing thread~~~

 

On 3/24/2021 at 11:35 AM, deborabr said:

Hello

 

My mother need to file taxes  on basis of physical presence. She arrived in the US on 12/31/2019 on B2 visa and is now adjusting status. Does she just have to fill out the form 1040-NR?

I was not sure how she can fill that out without a SSN yet. Anyone went through similar process that can share any information? I saw a post about filing for ITIN  but does that mean we would have to ait until we have that number to submit her taxes or can we just fill out a paper form 1040-NR and mail that out to IRS without a SSN? I saw someone mentioning we could possibly write Non-Resident Alien instead of the SSN. Does that really works?

 

Thank you!

 

7 hours ago, Chancy said:

If you insist on your mom filing taxes despite not having income above the minimum threshold, check if she can apply for ITIN -- https://www.irs.gov/individuals/how-do-i-apply-for-an-itin

 

Other points already discussed in your other thread on this topic --

 

 

 

5 hours ago, Wuozopo said:

Having physical presence means she is considered a resident for tax filing by the IRS. It has nothing to do with her immigration status or the USCIS. Being a resident for taxes mean she is allowed to file a 1040 instead of a 1040NR, (NR signifying non-resident). So IF she needs to file taxes, use the 1040, which is for residents. 
 

She does not have to file unless she earned money that is taxable. Some people with no income are filing this year just so they can get the economic impact payments. Without a SSN, she is not eligible so that is not a reason to file.
 

How much did she collect in UK pension income? A pension is taxable In the US when you are living in the US. Sometimes there are specifics in the tax treaty between  2 countries which allow a foreign pension to not be taxed by the US if it would not be taxed if living in the UK. That would have to be written in the US/UK tax treaty.  I believe the UK taxes some of the pension. You would need to find out if some of her pension goes to UK taxes each month. She would not have to pay US taxes on the same money. So that’s something to sort out first. 
 

IF she has income over the threshold, and if she pays the US instead to the UK, then you can follow the many other threads or the IRS topic on how to apply for an ITIN. The bare basics are send a completed and signed paper tax return with SSN field blank, a completed W7 application for ITIN, proof of identity (usually her passport) to the special filing address in Austin, TX. They process the ITIN, put the number on the tax return, process the tax return. The identity document is returned to her. If you can get to an IRS taxpayer assistance center with her present,  they can certify a photocopy copy of her passport (identity) and send that and the other two things mentioned off for you. 

 

[deborabr 16]

Thank you so much for merging the topics. I apologize for creating a duplicate thread on it.

 

My mother is under adjustment of status so I thought that was one of the requirements that she had to file taxes because she has been in the country for over 183 days. I did not know she was not required to file taxes depending on her income. Her pension overseas was about $2,500 dollars for the whole year. By not filing then that will not cause any issues with her adjustment of status? I was under the impression that she had to file taxes regardless of income. 

 

Thank you!

[Wuozopo 4,293]

7 hours ago, deborabr said:

Thank you so much for merging the topics. I apologize for creating a duplicate thread on it.

 

My mother is under adjustment of status so I thought that was one of the requirements that she had to file taxes because she has been in the country for over 183 days. I did not know she was not required to file taxes depending on her income. Her pension overseas was about $2,500 dollars for the whole year. By not filing then that will not cause any issues with her adjustment of status? I was under the impression that she had to file taxes regardless of income. 

 

Thank you!

 
It is an income tax, so if little or no income then there is nothing to tax. As a single person, Mom would need to make more than $12,400/yr before filing. If she is older than 65, then $14,050.

 

Immigration and IRS are separate divisions of the government. IRS makes the rules on tax filing requirements. Immigration may require seeing the tax return of a sponsor (you) to assess your ability to support mom financially, but they don’t tell Mom to file.

[deborabr 16]

Awesome thank you so much for the clarification!!!!!