US Income Prior to AoS

[Lewis_L 0]

Hi folks.  First, a word of thanks to the VJ contributors.  My wife and I used the info on VJ to submit requests for her AoS, etc. at the end of 2020 and she was approved (for two years) in June 2021.  No attorney involved.

 

We're about to file taxes for 2020.  We're on an extension hoping that she'd get her SSN in 2021, which she recently did.

 

She had some U.S. income in 2019 before we were married during a couple of months when her residence was still in Russia.

 

She had more U.S. income in 2020 before we realized that her work was not authorized and stopped it.  We married in August 2020.

 

Now I'm wondering if her conditional LPR status would be in jeopardy if we report on our tax return that she had some income during the period she was in the U.S. but not yet authorized to work.  Not that the IRS would necessarily know her immigration status, I assume.  Or would have a reason to share with USCIS -- I guess.

 

We're thinking of filing jointly for 2020 and including all of her U.S. income for 2019 and 2020 with that filing.

 

Any advice on this would be appreciated.

 

Thanks in advance!

 

 

[HRQX 4,145]

15 minutes ago, Lewis_L said:

We're thinking of filing jointly for 2020 and including all of her U.S. income for 2019 and 2020 with that filing.

Yes, you can report the 2020 income in the 2020 tax filing. But do not also include the 2019 in the 2020 tax filing.

15 minutes ago, Lewis_L said:

Now I'm wondering if her conditional LPR status would be in jeopardy if we report on our tax return that she had some income during the period she was in the U.S. but not yet authorized to work.

That's not an issue: https://www.uscis.gov/policy-manual/volume-7-part-b-chapter-8

Immediate Relatives

Certain adjustment bars do not apply to an immediate relative, including the spouse or child (unmarried and under 21 years old) of a U.S. citizen, and the parent of a U.S. citizen older than 21. ^[2] 

 

An adjustment applicant applying as an immediate relative may be eligible to adjust status even if:

• The applicant is now employed or has ever been employed in the United States without authorization;

• The applicant is not in lawful immigration status on the date he or she files the adjustment application;

• The applicant has ever failed to continuously maintain a lawful status since entry into the United States;

• The applicant was last admitted to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) as a visitor under the Guam or CNMI Visa Waiver Program and is not a Canadian citizen;

• The applicant was last admitted to the United States as a nonimmigrant visitor without a visa under the Visa Waiver Program; or

• The applicant has ever violated the terms of his or her nonimmigrant status.

15 minutes ago, Lewis_L said:

Not that the IRS would necessarily know her immigration status, I assume.  Or would have a reason to share with USCIS -- I guess.

The IRS doesn't directly share tax info to DHS for immigration enforcement purposes. That is how they don't throw the "undocumented" tax payers under the bus (i.e. most ITIN holders).

Edited September 30, 2021 by HRQX

[Wuozopo 4,293]

20 hours ago, Lewis_L said:

We're thinking of filing jointly for 2020 and including all of her U.S. income for 2019 and 2020 with that filing.

Forget the 2019 income on your joint 2020 tax return. 2020 returns are for income earned in 2020 only.  
 

 

20 hours ago, Lewis_L said:

Now I'm wondering if her conditional LPR status would be in jeopardy if we report on our tax return that she had some income during the period she was in the U.S. but not yet authorized to work

No. IRS and USCIS are separate pieces of the government and don’t talk to each other. IRS just wants their tax money and don’t care about her work status. 
 

Remember if she earned a salary while still in Russia in 2020,  that must be reported on a joint tax return as income. Even if it was a Russian job, Russian company., and paid In rubles. Convert to $$$ and report it.

Edited October 1, 2021 by Wuozopo

[Lewis_L 0]

To @HRQX and @Wuozopo :  Thank you both very much.  Your help is appreciated!