marriage & immigration

Technical topics regarding tax preparation.
#1
juro  
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Hi Juro,

I have a question for you to clarify my marriage.
I'm married and my wife is not lawful or a US citizen.
I have filed paperwork for her to US immigration.
On W-2, I'm single,
Do I need to declare marriage to the IRS?
My point is that immigration if working on my paperwork and actually on IRS I'm single, but I don't want to have any issues.
How this works in general.
Please can you give me your suggestion?
Thank you
 

#2
sjrcpa  
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Client is married for US income tax purposes. He files 1040 as MFJ or MFS.
 

#3
Frankly  
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Pubs 54, 519, and 501 talk about this. Where the non-citizen lives is relevant. Whether the non-citizen has a SS # or ITIN is relevant. Absolutely though, If one is married one cannot file "single".
 

#4
juro  
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thanks, but he is afraid of immigration giving him problems if he says he is married. What he means, i don't know.
 

#5
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If he has filed paperwork for her with USCIS, it sounds as if he is sponsoring her (I may be wrong). He is married so he has to file MFJ or MFS. For tax and immigration purposes, telling the truth on government forms is highly recommended. If he is sponsoring her, with a view to making her legal, there is absolutely no point in hiding the marriage from USCIS, which means not hiding it from the IRS as well. Tax returns are part of the immigration process.

Of course, even when telling the truth, things may not go as your client would wish. However, telling a lie means that things definitely will not go as they wish.
 

#6
HowardS  
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On W-2, I'm single

Marital status is not on the W-2. If he means he used single on a W-4, it doesn't matter as this includes MFS.
Retired, no salvage value.
 

#7
Guya  
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Was the marriage legal in the jurisdiction where it was performed?
PS – Greeting from London, England. Grey and rainy ...
 

#8
CathysTaxes  
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juro wrote:thanks, but he is afraid of immigration giving him problems if he says he is married. What he means, i don't know.

It's my understanding that the IRS does not report people here illegally to immigration.
Cathy
CathysTaxes
 

#9
juro  
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Guya wrote:Was the marriage legal in the jurisdiction where it was performed?



the marriage was in the country of Albania.

Spouse does not have a tax ID # or ITIN or SSN, and she is a nonresident alien still living in Albania.

My TaxAct software is asking for the TIN.

what do i do?
 

#10
sjrcpa  
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Try NRA. Or paper file.
 

#11
novacpa  
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Getting her into the states is the tricky part, she needs a visa to enter.
File as married joint - use "applying for" for ITEN and file a paper tax return.
 

#12
juro  
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thanks.

my client still needs to file returns for 2016 & 2017. He is an immigrant and he had a different home address here in the USA every year. Should I just use his current address on all past years returns?
 

#13
sjrcpa  
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Yes use the current address. IRS will send mail to the address on the return. But file in whatever states he lived in during those years.
 

#14
juro  
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thanks again sjrcpa
 

#15
juro  
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the IRS sent a letter saying we need a form W-7 for the spouse.

but client says:
I'm not applying for W-7. I have a case with USCIS for my wife.
I just need to send a letter to IRS to explain.
As I told you before by tax return shouldn't affect my married filing.
As I told you I'm waiting for my wife to come here soon.
So I don't see a reason to apply for ITIN.
If I apply for ITIN for my wife maybe I will have issue with SSN after.
 

#16
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Tax returns are part of any applicant’s immigration file. It is critical your client understands that. If your client is representing themself to USCIS as married, the tax returns must say that too. Even with MFS you need a number for the immigrant spouse.

What does your client’s immigration attorney say about this?
 

#17
juro  
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he has no attorney.

but if spouse gets or applies for ITIN, will that jeopardize her future chances of getting an SSN?
 

#18
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That is the sort of question an immigration attorney could answer. I know first hand that a good immigration attorney can be expensive but is there a local community organization that can provide advice? We have an organization here that works with the Hispanic community and a couple of attorneys do regular clinics to help out. (I am sure some people engage them at full price as well.) At one firm I worked at, I directed an employee of a client to a community organization. He got himself legal and was able to keep his employment.

Please bear in mind that filing tax returns is part of the immigration process. So correct filing is essential. Anything other than the truth is a felony and makes the beneficiary subject to deportation. If the sponsor is a naturalized citizen or a permanent resident, any incorrect statements can result in deportation or, more likely, revocation of Green Card or citizenship. Either way, it is the same end result.

So, consider this. If your client files MFJ, you need a nine-digit number to put on the return. If your client files MFS you also need a nine-digit number to put on the return. Filing Single or HOH is not an option and doing so can have serious repercussions for immigration.

I am not a lawyer so none of the above is legal advice. It is also almost twenty years since I immigrated. All I can tell you is that I applied for an ITIN as soon as I came back from my honeymoon (in those days, you could walk into an IRS office without an appointment and get it there and then). I applied for a SSN five weeks later. I never had any issues, although I never actually had to use the ITIN.

More recently a family member came here with her husband. She got an ITIN and filed with it last year. She will be filing with a SSN this year and her immigration attorney saw no issue in doing that. However, the category of visa probably matters quite a bit. In her category, I understand going from ITIN to SSN is pretty normal.

Seriously, encourage him to get some legal advice before he goes and makes a decision he will regret.
 

#19
juro  
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thanks.
 

#20
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juro wrote:...but if spouse gets or applies for ITIN, will that jeopardize her future chances of getting an SSN?


This is routine stuff: Spouse was not eligible for SSN and therefore applied for an ITIN at the time. Later in life Spouse becomes eligible for a SSN and applies for one. I see this fact pattern on a regular basis and haven't heard of any push-back from SSA (there would be no ground for denying a SSN to an otherwise qualified applicant).
 


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