taxes

[Fuzzyone]

I remember reading about this in a post earlier but I cannot find
it... If your spouse is waiting for her visa and has not arrived
before Jan 1 what is the procedure for putting her on my tax
return if she does not have a social security number?

[kented]

... in response to taxes, posted by Fuzzyone on Sep 29, 2004

You file a W-7 which is a request for a non-resident tax number.  I would file it now since it takes forever.  I filed it with my tax return in February and finally got my refund in August.  

Non-resident children are not elgible for tax numbers or to be used as deductions unless the live in the US (although you support them).

[Ray]

... in response to taxes, posted by Fuzzyone on Sep 29, 2004

Fuzzy,

Cali James gave you some good info re the nonresident/resident rules. You should definitely download and study Pub 519 before you file.

Your wife can apply for an ITIN in lieu of an SSN before she arrives here by filing an IRS Form W-7. However, I have heard from a couple of sources that they are really strict on the document requirements recently and it can become a major pain in the butt to get one. The easiest way is to wait for her to get here and then apply for her SSN. Like James mentioned, you have at least until the mid-April filing deadline, but you actually have longer than that. You can easily get a 4-month automatic extension until mid-August without penalty if you pay any tax due in April. Also, you could file a single return and then file an amended joint return at a later date with a 1040X. That way you’ll eventually get a refund.

To make it easier on both of you, I would wait until she gets here and has her SSN before you file if possible.

Ray

[utopiacowboy]

... in response to Re: taxes, posted by Ray on Sep 30, 2004

My wife does not have an SSN because we never bothered to get her the EAD which she would need to get an SSN. You can get an ITIN by mail but you have to submit the tax return that you need it for along with the supporting documentation. I was not about to send my wife's passport to the IRS and never see it again so I went down to the San Antonio office of the IRS with my 1040 and her W-7. They took my 1040 and examined her passport and returned it to us. We received the ITIN a few weeks later.

[kented]

... in response to Re: taxes, posted by Ray on Sep 30, 2004

The documents required and hassle are far less than with a vias.  I think all I needed was a marriage certificate and a W-7 signed by her (Fed Ex to and from CR about $100).  

I filed my I-130 in early January and there is no quarantee she'll be here in 2004.  [The visa has been approved by BCIS and we are now doing the NVC dance].  I say you file the W-7 whicih costs nothing except the postage to get the signature and this will make your life easier as the visa process drags on and on.

[Cali James]

... in response to taxes, posted by Fuzzyone on Sep 29, 2004

[This message has been edited by Cali James]

Yes you can file married filing jointly even though your spouse is a non-resident alien on December 31st.  Normally this wouldn't be true however the IRS under certain circumstances will allow a non-resident alien to be treated as if he/she were a resident.  Read page 10 in pub 519 for an explanation and details.  To make this one time election, you and your spouse will need to attach a signed declaration to your 1040, stating that your wife was a non-resident alien but chooses to be treated as a resident for tax purposes.

http://www.irs.ustreas.gov/pub/irs-pdf/p519.pdf

You can file as late as mid April, so if she gets to U.S. say in March, you would still have time to apply for a Social Security card.  If she won't arrive before you file, apply for a taxpayer Identification number instead.

[DavidMN]

... in response to Re: taxes, posted by Cali James on Sep 29, 2004

[This message has been edited by DavidMN]

But if she was employed in Colombia or Timbuktu, and you wanted to claim her on your 2004 tax forms, you'd have to provide proof of her income and foreign tax payments as well, right?  If this requires the assistance of a tax professional (or a lot of work on the part of the taxpayer to become familiar with the laws and the appropriate forms) do you still think the deduction is worthwhile if she has no dependents?

[Cali James]

... in response to Re: Re: taxes, what if?, posted by DavidMN on Sep 30, 2004

[This message has been edited by Cali James]

You are correct, you're supposed to include your wife's income also.  I didn't claim any income for my wife however. I saved about 4000 dollars between fed and state. It brought me to a lower tax bracket and I was also able to deduct an extra 3100 off of my income.