IRS Publication 519

[BuffaloPaul]

My brother (a CPA) directed me to this site in regards to tax law governing US citizens marrying someone outside the country.

 

US Tax Guide for Aliens

 

Looks like the IRS wants to get your money if you live overseas or your wife's money if she has income from overseas.

[Guest aosnow]

there is a difference between marrying outside the country and marrying someone FROM outside the country. It seems that if your k1 fiancee arrives in 2004 and was never in the country before, no need to report foreign income because meets niether green card nor substantial presence test.. But, let's leave that to your professional tax advisor.

[Yuanyang]

Oh No! I will not subject my darling Lao puo to the IRS until she gets a Visa.

 

No Visa no taxes!

[tonado]

Oh No!  I will not subject my darling Lao puo to the IRS until she gets a Visa.

 

No Visa no taxes!

No refund also.

[david_dawei]

Oh No!  I will not subject my darling Lao puo to the IRS until she gets a Visa.

 

No Visa no taxes!

No refund also.

tony.. always the pragmatic one...

[Guest aosnow]

there is a difference between marrying outside the country and marrying someone FROM outside the country.  It seems that if your k1 fiancee arrives in 2004 and was never in the country before, no need to report foreign income because meets niether green card nor substantial presence test.. But, let's leave that to your professional tax advisor.

There's an option for a fiancee, or part year resident, who marries by year end and who has spent a specific period of time in the US (as memory serves) to elect to be treated as a full year resident and file a joint return. The election is a one time shot and only available in the year of arrival.

 

Bottom line....if you are married on or before December 31st and the marriage is recognized by the US, you are married. The choice is to file joint or married-separate. This of course assumes that you are on a calendar year tax year and not a fiscal year. Not many individuals are on a fiscal year basis.

so, why would anyone elect if can file a joint return anyway?

[bubbafred10]

I discussed this issue at an IRS office before, and (undoubtedly) the clerk acted and talked like a tax attorney or a CPA. And, of course, gave me the wrong information, what else? That's typical idjut bureaucrat, they think they know everything.

[Yuanyang]

So it looks like what I must do is prepare a W-7 for the wife and daughter. Send the forms to her, she signs and sends off to the ITIN address. Once she gets an ITIN then I ammend my 2004 Tax Return with me as Married Filing Separately.

 

That sound right??

[frank1538]

There's an option for a fiancee, or part year resident, who marries by year end and who has spent a specific period of time in the US (as memory serves) to elect to be treated as a full year resident and file a joint return. The election is a one time shot and only available in the year of arrival.

 

Bottom line....if you are married on or before December 31st and the marriage is recognized by the US, you are married. The choice is to file joint or married-separate. This of course assumes that you are on a calendar year tax year and not a fiscal year. Not many individuals are on a fiscal year basis.

so, why would anyone elect if can file a joint return anyway?

Such an election (to file joint) may be disadvantageous if the spouse is properly classified as a non resident alien for tax purposes and has significant income from non US sources. As a non resident alien, the spouse would normally be taxed only on US sourced income. If you make the election to treat the alien spouse as a US resident, you will be able to file a joint return, but you will normally be taxed on the worldwide income of the non resident alien.

 

It's a number games as to which is better.