Can US citizen who wasn't filing US taxes bring her son to the US

[pilot787 23]

My friend's mom is a US citizen, who is also a Canadian citizen, and paid her taxes in Canada, but she didn't file them in US. Is there any way for her now to sponsor her son for a GC. I understand, she'll have to backfile the taxes in the US. But she is afraid she will owe a lot, however, I guess, since she was filing her taxes and was working in Canada, where it was her primary residence, it shouldn't be so bad, no? 

Would be grateful for all advice they can get!

[Mike E 11,739]

1. Due to foreign income exclusion and/or foreign tax credit, and America’s relatively low taxes, I assign zero probability to her owing  taxes to the IRS.

 

2. Only sponsors who can show they were exempt from filing a tax return are exempt from showing their most recent tax return

 

3. the excuse “I am afraid I might owe the IRS money” will not fly with the department of state

 

4. The best way to show she was exempt from filing tax returns is to file her tax returns. 
 

5. Point 4 above makes all this a non issue. 

[Boiler 45,467]

How old is the child

 

Does she have the Father's permission 

[pilot787 23]

1 minute ago, Boiler said:

How old is the child

 

Does she have the Father's permission 

Definitely! He is in his 30s. Just wants to move to the US from Canada. 

[Boiler 45,467]

She has loads of time and will have many years of filed taxes before this is an issue.

 

Presumably she checked to make sure the son is not a USC

[Mike E 11,739]

5 minutes ago, pilot787 said:

Definitely! He is in his 30s. Just wants to move to the US from Canada. 

See https://travel.state.gov/content/travel/en/legal/visa-law0/visa-bulletin/2023/visa-bulletin-for-september-2023.html

 

His category is 8 years behind currency. I generally double it and add 3. So it will be 19 years before she needs

to worry about a tax return for his visa application. 
 

How old is she?

 

As he was born after 1983, she should have filed N-600K before he reached age 16.

Edited August 15, 2023 by Mike E

[pilot787 23]

3 minutes ago, Mike E said:

See https://travel.state.gov/content/travel/en/legal/visa-law0/visa-bulletin/2023/visa-bulletin-for-september-2023.html

 

His category is 8 years behind currency. I generally double it and add 3. So it will be 19 years before she needs

to worry about a tax return for his visa application. 
 

How old is she?

 

As he was born after 1983, she should have filed N-600K before he reached age 16.

Oh, ok, I see. I didn't expect it to be such a long wait. If the visa bulletin doesn't change, it will be years for him to immigrate. He probably might have more chances through employment category...

But thank you so much for all info!!!

[Chancy 6,241]

15 minutes ago, pilot787 said:

I understand, she'll have to backfile the taxes in the US. But she is afraid she will owe a lot

 

All petitioning sponsors are required to report on the I-864 their US federal tax figures for the 3 most recent tax years.  I recommend your friend's mom consult with a CPA experienced with US-Canada cross-border tax filing when she back-files her taxes.  Look for a tax professional familiar with the IRS amnesty program for expats, to minimize the penalties for late filing.

 

5 minutes ago, pilot787 said:

He is in his 30s.

 

Was the mom a US citizen when your friend was born?  Has your friend already ruled out any claim to US citizenship?  Assuming your friend does require a visa, is he single or married?  It makes a big difference re: visa wait time.

 

[pilot787 23]

1 minute ago, Chancy said:

 

All petitioning sponsors are required to report on the I-864 their US federal tax figures for the 3 most recent tax years.  I recommend your friend's mom consult with a CPA experienced with US-Canada cross-border tax filing when she back-files her taxes.  Look for a tax professional familiar with the IRS amnesty program for expats, to minimize the penalties for late filing.

 

 

Was the mom a US citizen when your friend was born?  Has your friend already ruled out any claim to US citizenship?  Assuming your friend does require a visa, is he single or married?  It makes a big difference re: visa wait time.

 

Definitely, will advice them! 

Yes, she was a US citizen,when he was bor. He is single.  

What do you mean that he is "ruled out"?

Thank you!!

[Boiler 45,467]

As I mentioned have they checked he is not a USC 

Edited August 15, 2023 by Boiler

[Chancy 6,241]

Just now, pilot787 said:

Yes, she was a US citizen,when he was bor. He is single.  

What do you mean that he is "ruled out"?

 

If your friend was born to a US citizen mother, he might already be a US citizen himself.  Were his parents married when he was born?  Did his mom live in the US before he was born?

 

[pilot787 23]

1 minute ago, Boiler said:

As I mentioned have they checked he is not a USC 

sorry, not sure what you mean by USC? 

[Boiler 45,467]

The thing you put in your topic title 

[pilot787 23]

5 minutes ago, Chancy said:

 

If your friend was born to a US citizen mother, he might already be a US citizen himself.  Were his parents married when he was born?  Did his mom live in the US before he was born?

 

She was born in the US, and lived there till she turned 3, and then moved to Canada and married a Canadian man, and they had my friend in Canada. 

[Lil bear 4,189]

25 minutes ago, pilot787 said:

She was born in the US, and lived there till she turned 3, and then moved to Canada and married a Canadian man, and they had my friend in Canada. 

Any family immigration visa is for family reunification IN the  US   As well as any very long wait for a visa to become available for her son, mum would need to be living in the US.