Needing help with IRS guidelines for first time filing "married filing jointly"

[TenderHearted 39]

Guys,

 

 I've done some research here, but I cannot exactly find out what need. Here's a quick rundown...

 

1) The last two years I filed "married filing jointly", since we were in the middle of waiting for her CR-1 / IR-1 visa. This is for the 2020 and 2021 tax years.

 

2) Now we are at the current 2022 tax year. I have filed an extension, and now we finally have her social security number. She entered January 15, 2023, and she got here Social Security card in the  middle of February 2023. So, she entered after the conclusion of the 2022 tax year (this is where I have some problems, please see the next paragraph)....

 

 

The CPA I am working with has never seen a case like this (he does a lot of executive / corporate work), and so he had to learn how to do the tax work properly while me and my wife waited on the immigration process. I did some research here on VisaJourney and got the info he needed, and the last two tax years (2020 and 2021) went well because of that in part. However, he is reluctant to use my wife's Social Security number on the current 2022 taxes due to when my wife got her card issued. He said something about the number "being in the system". He said that I needed to get a paper form the Social Security Administration stating when she was issued here Social Security number. I'm almost positive that's not necessary, but I know he's trying to protect himself. However, due to this, I need help to help him.

 

 

So my question is twofold:

 

First, since my wife did not receive her Social Security number until mid February of this year (2023), does anyone know where on the IRS website, or in their other literature, where it states the rules for this? I need something tangible to show my CPA. Not being able to use her Social Security number doesn't make any sense, since I've been read many people amended their tax returns once their spouses finally got their Social Security numbers, after finally entering in as permanent residents.

 

Second, since she is finally here and has her SSN, how do I go amending these last 2 years of tax returns (2020 and 2021), since I had to file "married filing separately" because she hadn't entered yet?

 

And again guys, I know there is a lot here. Please help out if you can. Thank you in advance!

[Mike E 11,739]

9 hours ago, TenderHearted said:

1) The last two years I filed "married filing jointly", since we were in the middle of waiting for her CR-1 / IR-1 visa. This is for the 2020 and 2021 tax years.

 

9 hours ago, TenderHearted said:

Second, since she is finally here and has her SSN, how do I go amending these last 2 years of tax returns (2020 and 2021), since I had to file "married filing separately" because she hadn't entered yet?

You have written two different things about 2020 and 2021. How did you file those years?

 

9 hours ago, TenderHearted said:

He said something about the number "being in the system". He said that I needed to get a paper form the Social Security Administration stating when she was issued here Social Security number. I'm almost positive that's not necessary, but I know he's trying to protect himself. However, due to this, I need help to help him.

I have never heard of such a thing. 
 

My understanding is

 

* If she is willing to be taxed on her world wide income, she can file jointly in 2020, 2021, 2022.

 

* If you file MFS for 2022, you have to list her TIN if she has one. Her TIN is her SSN. Even if she had  an ITIN before you still have to use her SSN

 

What was his point in making you wait to file 2022 taxes if he was not going to use her SSN to file MFJ for 2022.

 

Personally I would thank him for his service and release him. Then file amended 2020 and 2021 tax returns as MFJ, and file 2022 as MFJ.

 

[TVQT1993 20]

On 6/2/2023 at 8:25 PM, TenderHearted said:

So my question is twofold:

 

First, since my wife did not receive her Social Security number until mid February of this year (2023), does anyone know where on the IRS website, or in their other literature, where it states the rules for this? I need something tangible to show my CPA. Not being able to use her Social Security number doesn't make any sense, since I've been read many people amended their tax returns once their spouses finally got their Social Security numbers, after finally entering in as permanent residents.

 

Second, since she is finally here and has her SSN, how do I go amending these last 2 years of tax returns (2020 and 2021), since I had to file "married filing separately" because she hadn't entered yet?

 

And again guys, I know there is a lot here. Please help out if you can. Thank you in advance!

 

This is not exactly an answer, but bear with me. Your spouse is no longer eligible for an ITIN because she has an SSN. So if an SSN issued in 2023 isn't allowed for a 2022 Form 1040, how could she file? Answer, your CPA is wrong and she must use her SSN. For something from the IRS to show him/her:

 

https://www.irs.gov/forms-pubs/using-a-social-security-number-ssn-or-individual-taxpayer-identification-number-itin-when-filing-your-tax-return

 

Quote

Once you are issued an SSN, use it to file your tax return. Use your SSN to file your tax return even if your SSN does not authorize employment or if you have been issued an SSN that authorizes employment and you lose your employment authorization. An ITIN will not be issued to you once you have been issued an SSN. If you received your SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead.

While this is not a citation from the Internal Revenue Code, it is quite clear "Once you are issued an SSN, use it to file your tax return".

 

As for question #2, you just file Form 1040X amended return for 2020 and 2021 to include both of your worldwide incomes, include both of your names/SSNs, check the box for married filing jointly. For sure your CPA knows how to handle this.

 

The above are my personal opinions. Although I am a tax accountant, I am not giving professional advice.

[Chancy 6,241]

On 6/2/2023 at 10:25 PM, TenderHearted said:

1) The last two years I filed "married filing jointly", since we were in the middle of waiting for her CR-1 / IR-1 visa. This is for the 2020 and 2021 tax years.

On 6/2/2023 at 10:25 PM, TenderHearted said:

Second, since she is finally here and has her SSN, how do I go amending these last 2 years of tax returns (2020 and 2021), since I had to file "married filing separately" because she hadn't entered yet?

 

Please clarify -- what filing status did you use for 2020 & 2021?  I assume you filed MFS, and your first statement I quoted above was a typo?

 

We were in a similar situation to you and your wife, but for tax years 2019, 2020, 2021.  Details in my thread below --

 

 

[TenderHearted 39]

3 hours ago, Chancy said:

 

Please clarify -- what filing status did you use for 2020 & 2021?  I assume you filed MFS, and your first statement I quoted above was a typo?

 

We were in a similar situation to you and your wife, but for tax years 2019, 2020, 2021.  Details in my thread below --

 

 

You're right. The first statement was a typo, I meant "married filing separately" Sorry about that. Both of the years I did that, I had to send the returns in by hardcopy, and they had to be manually processed. It took forever to get the refunds each year, but now that's water under the bridge, at least unless I file amendments.

 

I'm going to look into what you've linked, and I'm going to read it very closely, but I'll have to do that tomorrow or Wednesday just because I'm so slammed with work. I'm interested in how you took care of things, and no doubt I will ask you questions once I digest what you've written.

 

I have a few months to file, as this has been delayed by filing for an extension, but I really would like to get that money back right now.

 

And thank you for your input. I greatly appreciate it!

 

The CPA I am using just isn't experienced in this sort of situation. I need to do just a little digging and present the evidence to him. If he doesn't wish to use her SSN for this year, based on what I understand, I'll do the taxes myself. But I need to know what to tell him so he can either do the taxes or he choose not to do them.

[TenderHearted 39]

On 6/4/2023 at 8:45 PM, TVQT1993 said:

 

This is not exactly an answer, but bear with me. Your spouse is no longer eligible for an ITIN because she has an SSN. So if an SSN issued in 2023 isn't allowed for a 2022 Form 1040, how could she file? Answer, your CPA is wrong and she must use her SSN. For something from the IRS to show him/her:

 

https://www.irs.gov/forms-pubs/using-a-social-security-number-ssn-or-individual-taxpayer-identification-number-itin-when-filing-your-tax-return

 

While this is not a citation from the Internal Revenue Code, it is quite clear "Once you are issued an SSN, use it to file your tax return".

 

As for question #2, you just file Form 1040X amended return for 2020 and 2021 to include both of your worldwide incomes, include both of your names/SSNs, check the box for married filing jointly. For sure your CPA knows how to handle this.

 

The above are my personal opinions. Although I am a tax accountant, I am not giving professional advice.

 

Thank you for your input!

 

I'm going to take my computer and sit down with my CPA shortly to discuss this.  Your logic only makes sense, so he needs to see this. This is new territory for him. The last 2 years I filed were learning experiences for him, and he's been a CPA for around 50 years. This is just a weird circumstance that isn't encountered much in CPA world which he works in. But I'm patient, which helps.

[Chancy 6,241]

13 minutes ago, TenderHearted said:

I'm interested in how you took care of things, and no doubt I will ask you questions once I digest what you've written.

 

TL;DR version -- We married in 2019.  USC spouse filed HOH/MFS for 2019, 2020.  I got SSN in Nov 2021.  We e-filed MFJ for 2021 using my SSN.  We paper-filed amendments for 2019, 2020 to change to MFJ and use my SSN.  IRS ok with the retroactive use of my SSN, so we got our refunds.