MFJ???

[taxbrewster]

Client of mine got married to an Alien (guy from Australia) in Dec 2010. He moved/lived in the US starting in Sept 2010. He did not or could work legally in the US at all in 2010. She worked all year.

However now was granted his US green card on 4/4/11. Now has a social security number as well.

So, should I be able to use that number on the 2010 tax return to file them MFJ??

Thanks, never seen this one or dealt with something like this...

[Pacun]

Yes, they should file jointly using global income for both.

[jainen]

>>should I be able to use that number on the 2010 tax return to file them MFJ<<

You can use the number, but unless he had a green card in 2010 or otherwise met the substantial presence test in 2010 they probably can't file MFJ. Depending on your workload, you may need to put them on extension until you have time to study Pub 519.

[Pacun]

I know you will ask for substantiation.

If you get married before December 31, it is considered that you were married all year and who cares where you were as long as your wife was in the US.

[jainen]

>>who cares where you were as long as your wife was in the US<<

Well, I thought YOU cared, Pacun. Just yesterday you wrote, "We all need to take a class on international taxation." I was serious in suggesting sufficient time to study Pub 519. In plain language it says, "Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year."

[Pacun]

If you keep on reading, you will find...

"However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns. For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1."

The reading sends you to chapter 1 which reads:

"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. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

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 a U.S. resident. You are both taxed on worldwide income. 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.

If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Example.

Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years.

How To Make the Choice

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.)"

Thank you Jainen for reminding me that NOT only do you have to add GLOBAL income BUT they also have to make an election.

Yes, we do need an international taxation class since this type of situations are becoming very interesting and firms that prepare "international returns" charge a lot of money for simple returns.

Normally, I charge $75 for a regular return. I just charged $400 for a diplomat who left behind a house and he is collecting rent in Washington, DC while in Paris.

[taxbrewster]

Thanks for the info, looks like I have some more reading to do...off to the extension pile you go...