Randy W

The Notation does have meaning, it tells employers that EAD is needed, Either the temp EAD 90 day stamp in passport, or EAD card from DHS (USCIS). The social security card means exactly the same thing, with or without the stamp. The I-9 lists the employment eligibility requirements. Employers are aware of this form, regardless of how they interpret the SS card. At this point, we're simply arguing semantics, except that here in Houston, as long as you can produce work authorization documents within 90 days, you are preferred (by employers) over someone who can't. It's unlikely that we'll be waiting in the long SSA lines simply to remove a meaningless "restriction".

If you want the SS card in her married name, some of our members have been turned down for this because it was not the same as the name in the immigration database. If this happens, it may be possible to get the initial card in her maiden (Chinese) name. Then go back with the SS card and marriage license to get it changed. If this doesn't work, you will have to go back after she gets the green card. The stamp "Not valid for work without DHS authorization" is meaningless, since DHS authorization is required anyway. But we have heard of employers refusing to hire someone until the "restriction" was removed (after the green card).

She doesn't pay taxes because they're not being withheld - you will make up the difference . It's not clear how she would have eliminated the SSA, unless they have a separate retirement system for educators. Or maybe she will get a 1099 for independent contractors.

Here's a flow chart which illustrates what I'm seeing Are you a U.S. Citizen? NO Have you been a lawful permanent resident (green card holder) of the U.S. in at least 8 of the last 15 taxable years? NO Were you a U.S. resident during any period which includes 3 consecutive calendar years? NO Were you a lawful permanent resident of the United States (had a ¡°green card¡±) at any time during the calendar year? NO Were you physically present in the U.S. on at least 31 days during the calendar year? NO At the close of the taxable year are you married to a citizen or resident of the U.S.? YES Have you and your spouse elected on a jointly filed tax return to treat you as being resident for the entire year? YES You are a resident alien for the entire calendar year. Only one day of residence (and a marriage) required.

This seems to apply no matter how many days (1 or more) you are present. The substantial presence, and first year choice are available to those who meet those conditions. The "Choosing Resident Allen (sic) status" is available to those who are married to a USC or LPR and are physically present in the US on the last day of the year. This last option allows you to "choose" to be treated as a US citizen for the entire year. That's the way I read it.

It looks like there's a similar situation a few pages later that would apply to a resident taxpayer, with a non-resident spouse that would allow them to file jointly, even if the spouse had never set foot in the US. http://i16.tinypic.com/855c100.jpg

It seems like this is the situation which applies to K-1's the most: http://i3.tinypic.com/7wyqwk2.jpg Doesn't require anything more than that you be married, and she be present at the end of the year, if I'm reading that correctly. I couldn't copy the text - the image is slightly blurred (sorry 'bout that) - and yes, it does say "Resident Allen"

The tax laws address the laws concerning aliens in the US are available for free in IRS Publication 519 which helps aliens understand their filing requirements and specifically covers partial year residency along with the options available to an alien who is married to an LPR or US Citizen. Residency and income have no relationship concerning the first year declaration. The relationship that exists is residency and filing status. The first year declaration addresses this issue. I am sure that many tax preparers and accountants have incorrectly advised filing a tax return by applying the rules for US citizens to Aliens. IRS Publication 519 does not address all the rules for married filing jointly, but it does address exclusions for Aliens desiring to file this way. Married filing jointly allows you and your spouse to combine income which can have significant benefits if the incomes are extremely different, especially if one has no income to claim. I have only provided direction in where to look in IRS Publication 519 that spells out the rules we are discussing. It is obvious you have not taken the time to read it before declaring the information as invalid and incorrect, and as has been stated "ignorance of the law is no excuse." Immigration judges are more than happy to inform people of this every day. Most of us have seen the stories about the USCIS being extremely unfair in their deportation orders of people based on an explainable conviction that few reasonable persons would believe were justified. Do you think that any of the people caught up in the USCIS heavy handed enforcement of the law ever expected a simple court case would have caused them to be deported years later? Plain and simple the USCIS doesn't care, it's a self-serving organization and will act erratically in enforcement of the immigration laws. You wouldn't advise someone to lie on their immigration forms so why do you argue with direction on where to find the rules concerning filing taxes when it's blatantly obvious you haven't bothered to check the facts for yourself. The information has been filtered so you don't need to read the 72 page publication? So take the hour or so that is required to inform yourself on the rules for Aliens filing taxes Tax Return and filing a joint return, Procedures for making a first year choice so that you are able to argue the issue knowledgeably. It's taking more than an hour there, Lee. What I did find is this little paragraph in the Instructions for Form 1040 that connects your filing status to the Pub. 519: Your spouse needs to be a resident alien in order to file jointly and use her for the deduction, but Pub. 519 provides several ways you can declare her as a resident alien. You can file an amended return up to 3 years later to attach the letter, so there's no reason to delay filing in order to accommodate the letter. I'm still going through that publication, and will report on that later. But no, I'm not afraid of either the IRS or the USCIS. Sorry.

Why would she need to claim residency? I do not see the connection between this document and a return where the spouse did not have any income. Lee, implying immigration difficulties is under-handed and uncalled for. I may need to use your button here.

Does he claim his dad as a dependent? If yes - 3, if not - 2.

Texas RW for future reference, you only need to be married before the end of the year and get the ssn#?? Have you ever compared filling jointly to seperate, not much sense because of $$, right?? Merry Yes - or TIN (Taxpayer ID) if you're married and she's still in China. And, yes married filing jointly is the best under almost all circumstances.

Including the first year choice? The first year choice affects her Chinese income that you are reporting to the IRS.

To file married filing jointly, you need to be married by Dec 31st. The rest is all stuff that you don't need to worry about, unless you would like to make a donation to the IRS in Christine's and your own name. She does not even have to have been in the country at all this year.

. . . And No, she does not need to get it removed. However, in some areas of the country, this might be viewed as a restriction (we have heard of people being deniednankon because of it). Here in Houston, though, if you are legal even with the "restriction" it's considered a big plus. It's pretty much of a meaningless "restriction" since EAD or green card determine employability.

They told us the same thing here in Houston, but spending 1/2 day waiting in line again to find out didn't appeal to us.

A lot of countries are more aware of making keys that are hard to duplicate and locks that are difficult to pick. Even so, there would have to be something (plastic or wax) that got broken or moved out of the way when you insert the real key.

or EAD

From the USCIS web site:

that would be her hukou. Yes, you get only one report for all of China.

You're right. WE haven't. But, our attorney has. And, his seriousness about it was disconcerting at best. Do you know what the reason was? Paperwork not together, or something else? That WOULD be pretty scary.

I think I can say also that we've never heard of anyone with an AP being turned away at the POE.

I'm going to guess that the real keys are longer than the contractor's keys ?? and that when you put the real keys in, it breaks a seal that had been holding additional pins in place? Maybe a plastic tip equivalent to the tip of the real key, which gets pushed out of the way by the real key. No Indiana Jones required! http://www.sternfannetwork.com/forum/images/smilies/Animations/rainbow-switch.gif

From the instructions: "Emerging personal reasons" would seem to cover just about anything

When an American files an I-130 for his spouse, he may also file an I-129F. Proce4ssing on this application is assumed to be quicker, since it would not include a green card When the I-129F is filed, processing on the I-130 is stopped - that is, it will not be sent to the consulate. If the American wishes to have the I-130 continue processing at the consulate, he would file an I-824. Then the spouse would get whichever visa - K-3 or CR-1 - came first. The I-824 would not be useful in your case, since you wouldn't file an I-129F. The processing of the I-130 would continue automatically - it would automatically be sent to the consulate.

Just so you'll know, Roger, in case I'm right - but I believe that you can go CR-2 and K-3, but not the other way around. edit: maybe not so