help with filing taxes jointly (she's still in China)

[whatsthedeal]

So cuzzin Tsapper y'all think I should do a paper return and send a letter with all our tax forms again to Houston to suspend our choice to treat her as a US resident?

 

They might not understand it is to cancel the ITIN as she has SS# now..?

Anyway that's my concern.

 

 

Yessir, I'd send in a paper or electronic return with your wife's SS # on it. My return goes to KAnsas City, you'res may as well, I don't know.

 

The Texas center is where they approve of, and give ou the ITIN numbers. I wouldn't send them any tax forms as you've already sent them to the appropriate office for filing.

 

Just send a letter with your wife's old ITIN number, her new SS#, and a statement asking them to cancel the ITIN number. THey will understand and you will be certain to be done with the ITIN number.

 

The center your return goes to will figure out (if they even look at last years ITIN #) that your wife now has a SS#. IT's probably overkill to send a letter to Texas, but you will make for certain that the office that issued the ITIN number is the one who cancels it out.

 

Good luck, and have a happy life, buddy.

 

tsap seui

Tax advisor to the stars Don't tell anyone, I'm really dumber than cuzin Chawls is stoopid

 

 

Thanks Tsapper

Not that I didn't like your advise but I did more digging around you'er right.

I just wanted to find it.

 

Additional ITIN Information

 

What do I do when I am assigned a social security number (SSN)?

Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due. You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN. Send your letter to:

 

Internal Revenue Service

Austin, TX 73301-0057

 

http://www.irs.ustreas.gov/individuals/article/0,,id=222220,00.html

[casprd]

Casprd hope this helps. I had my wife (she was still in China) make a report in MS Excel for her wages.

Looked like this.

 

Her Name:

Address:

ITIN: A-P-P-L-I-E-D (we did not have it yet)

Employer Name:

Employer Address:

Total Wages For TAX Year XXXX:

 

 

I sent that to Texas with the W-7 letter to treat her as US resident and 1040 I also printed PUB 519 and highlighted areas that affected our return.

The best was I did not have to claim her income.

 

All I can say is it worked for us?

 

 

perfect. that was just the detail I needed. thanks.

[crazybanana]

You need to submit a notarized copy of her passport with the W-7, for an ITIN. Consulate: $50

 

 

 

I have a notarized copy of her passport, but it's a Notarial Certificate from the Notary Public Office in her city (Yingkou, Liaoning) -- did I read somewhere that the IRS would only accept a passport notarized in the US or at the US consulate?

 

 

 

I just got off the phone with my wife. those bastards in Guangzhou Consulate told her they will not Notarize her passport. she'll have to take it elsewhere, get a notarized copy, then they'll certify the notarized copy of her passport. WTF???

[Beachey]

You need to submit a notarized copy of her passport with the W-7, for an ITIN. Consulate: $50

 

 

 

I have a notarized copy of her passport, but it's a Notarial Certificate from the Notary Public Office in her city (Yingkou, Liaoning) -- did I read somewhere that the IRS would only accept a passport notarized in the US or at the US consulate?

 

 

 

I just got off the phone with my wife. those bastards in Guangzhou Consulate told her they will not Notarize her passport. She'll have to take it elsewhere, get a notarized copy, then they'll certify the notarized copy of her passport. WTF???

 

 

I just took my wife's passport to Shenyang. They would not notarize since she was not there. They did issue me the certificate that says I swear this is a copy of my wife's passport. Consular Officer made me raise my right hand and everything. I told them I needed it for the TIN for my wife for my (err...our) US taxes, they said it would work.

 

It makes sense the US consulate would not want to validate a Chinese passport as valid but how do they know the notarized copy is valid?

[Randy W]

 

I just took my wife's passport to Shenyang. They would not notarize since she was not there. They did issue me the certificate that says I swear this is a copy of my wife's passport. Consular Officer made me raise my right hand and everything. I told them I needed it for the TIN for my wife for my (err...our) US taxes, they said it would work.

 

It makes sense the US consulate would not want to validate a Chinese passport as valid but how do they know the notarized copy is valid?

 

 

They are verifying YOUR SIGNATURE that it is a true COPY of the original. They know what they're doing.

[Beachey]

 

I just took my wife's passport to Shenyang. They would not notarize since she was not there. They did issue me the certificate that says I swear this is a copy of my wife's passport. Consular Officer made me raise my right hand and everything. I told them I needed it for the TIN for my wife for my (err...our) US taxes, they said it would work.

 

It makes sense the US consulate would not want to validate a Chinese passport as valid but how do they know the notarized copy is valid?

 

 

They are verifying YOUR SIGNATURE that it is a true COPY of the original. They know what they're doing.

 

 

I have the certificate at work but I am almost positive I did not sign it, just the consular officer.

[Randy W]

I just took my wife's passport to Shenyang. They would not notarize since she was not there. They did issue me the certificate that says I swear this is a copy of my wife's passport. Consular Officer made me raise my right hand and everything. I told them I needed it for the TIN for my wife for my (err...our) US taxes, they said it would work.

 

It makes sense the US consulate would not want to validate a Chinese passport as valid but how do they know the notarized copy is valid?

 

 

They are verifying YOUR SIGNATURE that it is a true COPY of the original. They know what they're doing.

 

 

I have the certificate at work but I am almost positive I did not sign it, just the consular officer.

 

 

 

at least in this case

[xiaozhu]

When you include her income you can file the 2555 form and exclude her foreign income, this is a one time exclusion. I first filed Married Filing Seperately because my wife did not have a SSN# and after we got her SSN# I amended to Married Filing Jointly and used the 2555 to exclude her income.

 

 

I have SSN. My husband is USC. When I were in USA, we filed joint tax return. But in 2010 I lived and worked in China. So 2555 form is the only additional form for us to fill out? Thank you.

[dan_ling]

When you include her income you can file the 2555 form and exclude her foreign income, this is a one time exclusion. I first filed Married Filing Seperately because my wife did not have a SSN# and after we got her SSN# I amended to Married Filing Jointly and used the 2555 to exclude her income.

 

 

I have SSN. My husband is USC. When I were in USA, we filed joint tax return. But in 2010 I lived and worked in China. So 2555 form is the only additional form for us to fill out? Thank you.

 

 

You would also need to include a letter stating that both you and your husband are electing to be treated as a resident alien for the 2010 tax season.

You would then have a worksheet with your income and the conversion rate to USD and this will be included on the 1040 line 7 for combined wages and then your income would be on line 21 for Other Income as a negative to subtract it back out with the description of: FORM 2555.

[casprd]

You would also need to include a letter stating that both you and your husband are electing to be treated as a resident alien for the 2010 tax season.

You would then have a worksheet with your income and the conversion rate to USD and this will be included on the 1040 line 7 for combined wages and then your income would be on line 21 for Other Income as a negative to subtract it back out with the description of: FORM 2555.

 

 

 

Anything other than this basic statement, and our names that needs to go in the letter? And should it actually say that we both want to be treated as resident aliens or just that she wants to be treated so since I am the USC and a resident.

 

thanks

Edited March 17, 2011 by casprd (see edit history)

[casprd]

nevermind, I found the relevent page on the IRS site Nonresident Spouse Treated as a Resident

[xiaozhu]

You would also need to include a letter stating that both you and your husband are electing to be treated as a resident alien for the 2010 tax season.

You would then have a worksheet with your income and the conversion rate to USD and this will be included on the 1040 line 7 for combined wages and then your income would be on line 21 for Other Income as a negative to subtract it back out with the description of: FORM 2555.

 

 

We have chose me as a resident alien when we filed joint tax return of 2008 and 2009 when I was in USA. So if I understand you correctly, except my worksheet, form 2555 is the form we need to attach into our 1040 for 2010 to exclude my income in China. Thanks.

[Beachey]

I have a related question. The accountant who is doing my 2010 taxes has prepared my wife and my tax return where she will be treated as a resident alien for tax purposes. (we were married in 2010). She should have a green card sometime in 2011 so I would think there is no choice but for her to be a resident alien for tax purposes for 2011 and beyond.

 

However, my accountant said we had a choice for 2010. They also said that once we made the choice is was non-reversible. I am here on a company expat assignment.

 

My questions, Is the only way to file Married Filing Jointly is for her to be treated as a Resident Alien? Is there another option we might want to consider? Under what circumstances might I regret having my wife treated as resident alien for 2010?

 

I do not want to get into specific details and I recognize that is what the accountant is for but I am looking for an additional independent opinion.

Edited March 27, 2011 by Beachey (see edit history)

[Randy W]

I have a related question. The accountant who is doing my 2010 taxes has prepared my wife and my tax return where she will be treated as a resident alien for tax purposes. (we were married in 2010). She should have a green card sometime in 2011 so I would think there is no choice but for her to be a resident alien for tax purposes for 2011 and beyond.

 

However, my accountant said we had a choice for 2010. They also said that once we made the choice is was non-reversible. I am here on a company expat assignment.

 

My questions, Is the only way to file Married Filing Jointly is for her to be treated as a Resident Alien? Is there another option we might want to consider? Under what circumstances might I regret having my wife treated as resident alien for 2010?

 

I do not want to get into specific details and I recognize that is what the accountant is for but I am looking for an additional independent opinion.

 

 

No - you ARE married - bottom line is that you can FILE as a married couple (as long as you were married on Dec. 31 of last year). All you need is an SSN or ITIN for her. This has nothing to do with treating her as a resident alien.

 

Treating her as a resident alien is a one-time choice, which is why your accountant calls it "irreversible".

 

For your first year filing jointly, you will want to get a copy of Publication 519, U.S. Tax Guide for Aliens, particularly if the foreign spouse has income in China that needs to be reported. The First Year Choice may allow you to declare your spouse a nonresident alien for part of the year, and a resident for the rest, which can have big advantages if your spouse has substantial reported income in China.

 

As long as you are married on Dec 31 of that year, you should be able to file married filing jointly, even if your spouse is classified a non-resident alien for the entire year. This is usually the best option for those of us whose spouses have had no reportable income for the tax year. This option allows you to file a married filing jointly return with no complications except for the ITIN.

 

Nonresident Spouse Treated as a Resident

 

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.

 

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be U.S. resident. b]You are both taxed on worldwide income.[/b] You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

 

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

• A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.

 

• The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

[Randy W]

You can also file amended returns, CHANGING your choice, but you must also file amended returns for any subsequent year.

 

You generally make this choice when you file your joint return. However, you also can make the choice by filing Form 1040X, Amended Individual Income Tax Return. Attach Form 1040, Form 1040A, or Form 1040EZ and print ¡°Amended¡± across the top of the corrected return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.