USA IRS tax returns

[xuxi 0]

all US citizens are required to file their US taxes every year...on their worldwide income and even if they didn't earn anything.. Well I did not know this because ive never worked in the USA

And now i know i need to file my IRS with USA and have all sorts of doubts, just received an answer from the IRS USA services in Paris to all of you here it goes, it may help you, those who are in the same situation or similar to mine:

"If you are a U.S. citizen, you must file a U.S. tax return every year, regardless of where you live, if your gross income from worldwide sources exceeds the threshold filing requirements. The threshold filing requirements are based on your filing status and change every year. You can research the threshold filing requirements for a tax year by going to our website at www.irs.gov and downloading the Instructions for Form 1040 for such tax year. By way of example, in 2006, the threshold filing requirements were: single taxpayers: $8,450; married filing jointly taxpayers: $16,900; and married filing separately: $3,300.

If your income did not exceed the threshold filing levels, you do not have to file a tax return (unless you sold U.S. investments or had self-employed business profit of more than $400 in which case you may still have to file a U.S. tax return) and you should communicate this fact to the Embassy handling your husband's visa application.

If your income did exceed the threshold filing levels and you have not filed tax returns as required, you must file tax returns for the current year plus two prior years (i.e., 2006, 2005, and 2004). However, if you determine that U.S. tax is due in calculating those returns, you then must file for the current year plus five prior years (i.e., 2006-2001). Presumably, you will need to present photocopies of your tax returns to the consular officials dealing with your case. Accordingly, after you have completed your returns, please mail the original returns and photocopies to our office with a note asking us to return date-stamped copies to you for a green card application. You will then take those date-stamped copies and present them to the Consulate; we will forward the originals to the U.S. for processing.

If you have no income other than foreign-earned wages that are less than $82,400 and earned by working as an employee of a company, you will need to complete Form 1040 and Form 2555-EZ. Remember to report your gross wages on your U.S. return and convert any foreign-earned wages into U.S. dollars (exchange rates accessible through various commercial websites, such as www.oanda.com).

If you have foreign investment income, other passive income, or pensions or wages that exceed $82,400, you will also need to complete Form 1116 to claim a foreign tax credit. If this is the case, I strongly advise you to consult a professional accountant for tax assistance.

If you are self-employed, you will need to complete Form 2555, rather than Form 2555-EZ, as well as Schedule SE. This also is a complicated return, and you may need to seek professional tax assistance.

All forms and instructions are available at www.irs.gov. You may first want to take a look at Publication 54, a document which explains U.S. taxation for Americans living abroad and reviews the several forms that overseas residents must complete, as it should make this issue more understandable.

The IRS does not write letters telling taxpayers that they are not required to file U.S. income tax returns.

Sincerely,...."

Now here are some questions/arising doubts:

I do believe I can qualify for the Foreign Earned Income Exclusion, because i have had only foreign earned income and I:

meet both the tax home test & the bona fide residence test or the physical presence test.

In my specific case I have filed my portuguese taxes jointly with my husband but in order to to complete Form 1040 and Form 2555-EZ I believe that to the US IRS I should declare my Portuguese earned income as "married filing separate" because at this time my husband is in process of immigration, and does not have a US Social Security card. is this correct?

To declare the Foreign Income, I should use the form 2555 (Foreign Earned Income), or the 2555-EZ? with the total (converted into US dollars) to be transferred to the line 21 of the form 1040, the US Individual Income Tax Return.

anyone has already done this and can help me out?

Do I need to attach the evidence of my Portuguese IRS?

Where do I file my US tax return? Can I send it only with the year of 2006? I´m not sure on this

I have never lived or worked in the USA and all my income from the past 10 years has been PT based.

Can I send them to the international Paris office by mail with the original returns and photocopies to the offices with a note asking them to return date-stamped copies to me for a green card application?

Also please do tell me I´ve read on the IRS site that

The regular due date for filing US tax return is April 15. However, if you are a U.S. citizen or a resident alien residing outside the US, you are allowed an automatic 2-month extension to file, until June 15.

Additional extensions to October 15 may be obtained by filing Form 4868. Any tax due must be paid by April 15, and Interest will be charged after that date. The mailing address for tax returns is :

Internal Revenue Service

Austin, TX 73301-0215

USA

Do I have to file this form 4868 also along with the other forms? Will they redirect all my US file tax returns to the Austin TX department?

Thank you so much for your patience and please accept my best regards

[xuxi 0]

oh another silly question :

Where can i get the forms from? do i just download them from the IRS site page?

[trailmix 77]

I do believe I can qualify for the Foreign Earned Income Exclusion, because i have had only foreign earned income and I:

meet both the tax home test & the bona fide residence test or the physical presence test.

In my specific case I have filed my portuguese taxes jointly with my husband but in order to to complete Form 1040 and Form 2555-EZ I believe that to the US IRS I should declare my Portuguese earned income as "married filing separate" because at this time my husband is in process of immigration, and does not have a US Social Security card. is this correct?

Yes

To declare the Foreign Income, I should use the form 2555 (Foreign Earned Income), or the 2555-EZ? with the total (converted into US dollars) to be transferred to the line 21 of the form 1040, the US Individual Income Tax Return.

Yes, it's best to read the form instructions for each and see which one applies to you.

Do I need to attach the evidence of my Portuguese IRS?

Where do I file my US tax return? Can I send it only with the year of 2006? I´m not sure on this

You can file just 1 year if you want to, plus you are obviously in a hurry - so go ahead and file that right away if you have it ready. I would recommend you file 3 years, that is what the IRS recommended to me, plus you never know when Immigration will ask for the other 2 years. You don't need to send your foreign (Portuguese) return/documents

I have never lived or worked in the USA and all my income from the past 10 years has been PT based.

Can I send them to the international Paris office by mail with the original returns and photocopies to the offices with a note asking them to return date-stamped copies to me for a green card application?

I'm not sure about this, perhaps someone else will know. When I called the IRS they informed me that each year is different - I mailed my 3 years worth to 2 different offices based on the filing instructions on the 1040 I think - however your area of residence may have different instructions - not sure.

Also please do tell me I´ve read on the IRS site that

[bThe regular due date for filing US tax return is April 15. However, if you are a U.S. citizen or a resident alien residing outside the US, you are allowed an automatic 2-month extension to file, until June 15.

Additional extensions to October 15 may be obtained by filing Form 4868. Any tax due must be paid by April 15, and Interest will be charged after that date. The mailing address for tax returns is :

Internal Revenue Service

Austin, TX 73301-0215

USA

Do I have to file this form 4868 also along with the other forms? Will they redirect all my US file tax returns to the Austin TX department?

Unless you owe them money, you don't have to file for an extension.

oh another silly question :

Where can i get the forms from? do i just download them from the IRS site page?

Yes, here is the link to previous years forms:

IRS Previous Years Forms

Edited September 12, 2007 by trailmix

[MargotDarko 0]

About date-stamped copies of your returns to prove you filed - how soon is his interview date? If it's not for a few months, you should be able to request tax transcripts in time. They're even better than copies of your returns, I am quite sure they would not provide what you're asking about. Also, you could obtain and keep proof of postage.

[xuxi 0]

About date-stamped copies of your returns to prove you filed - how soon is his interview date? If it's not for a few months, you should be able to request tax transcripts in time. They're even better than copies of your returns, I am quite sure they would not provide what you're asking about. Also, you could obtain and keep proof of postage.

MargotDarko the interview has not been scheduled yet nor have I sent the DS back to the embassy.

Thank you for your replies.

[MargotDarko 0]

About date-stamped copies of your returns to prove you filed - how soon is his interview date? If it's not for a few months, you should be able to request tax transcripts in time. They're even better than copies of your returns, I am quite sure they would not provide what you're asking about. Also, you could obtain and keep proof of postage.

MargotDarko the interview has not been scheduled yet nor have I sent the DS back to the embassy.

Thank you for your replies.

You should have plenty of time to file and get the actual transcripts then! I filed my 1040 and 2555 in May and I requested a transcript in July, which came about 10 days later. I think I could have made the request even sooner though.