Just Jenney

I have a seemingly simple question but for some reason I'm unable to find the answer online, so I'm hoping someone can provide an answer:

For 2003, Mark and I filed a joint tax return, and with it included a signed declaration that we both wanted him considered a US resident for tax purposes.

This year Mark was approved for permanent residency, which by definition means he's a US resident. I'm assuming this means for our 2004 tax return we do NOT have to include the same declaration we did last year -- or do we?

Again, it seems pretty obvious, but that's exactly why I don't want to assume anything! Can anyone confirm that my assumption is correct? Thanks!

~ Jenney

ian-mstm

The first year I moved to the US, we included the declaration, but thereafter we never included it. I don't believe it's necessary.

Ian

sphyrapicus

Stop the presses! Jenney couldn't find something online. The goddess of all internet searches. Wow!

If Mark wants to eventually go for citizenship you need to make sure he always is considered a resident for tax purposes.

One of the questions on the N400 is:

"Have you EVER called yourself a ''nonresident'' on a Federal, state, or local tax return?"

This should cover you.

http://www.irs.gov/taxtopics/tc851.html

Aliluv

Oh no the first time I filed for us I did not include a declaration. I can't remember what I even did.

I think I just put that he was a resident or something. I should probably look into it.

Rete

correct. Also you would not have had to include it even if he had not approved in 2004. Once is sufficient for the IRS.

SecretGarden

Hi Jenney,
What declaration did you fill out for the prior year? I'm curious, because according to Sphy's link, you only need to meet one of the "tests" to be considered a resident alien for tax purposes.

So, since Mr. P. only acquired CPR status on 1/6/05, I understand that we can't use the "greencard" test for 2004, but if I'm reading it right, he could use the "presence" test and be considered a resident alien for 2003? Or do you think I'm missing something and would need to file this declaration you talked about? Seems so easy but I'm still confused.

~SecretGarden
P.S. to Sphy: thanks for the link!

Noorah101

Oh Oh Oh! What's this all about? I'm preparing to file our first joint return ever. I never heard of some declaration we have to write? Is it something IRS provides that we sign, or is it a letter we put together ourselves and include with the return? I have an accountant who prepares my taxes...is it something he can do? Help!

Thanks,
Rene
p.s. - just read Sphy's link, and it looks like Sadegh totally qualifies to be considered a resident alien. To echo SG's question...do we still need to write a declaration?

SecretGarden

Rene,
Did you look at Sphy's link? Breathe, Rene, breathe!

~SG

Noorah101

LOL...thanks SG....I went back and read it, and added a P.S. to my original post. Sadegh qualifies as a resident alien...but do we still need to write a declaration as such?

Rene

SecretGarden

It would appear not as Sadegh and Mr. P. would be meet the "presence" test for 2004, but after our experience a week ago with our Chicago DAO, I'm not taking any chances! Anyone have soothing words for Rene and me?

~SG

Rete

The declaration is in form of a letter. It was part and parcel of the FAQ since the beginning but Steve2003 either removed the link and/or hid it and I can no longer find it.

Dear Sirs:

I would like to be considered a permanent resident for the purpose of filing of federal, state, city and local taxes while I am awaiting adjudication of my adjustment of status to permanent resident.

Very truly yours,

Rete

Rete

What green card test? When we started doing joint taxes for 1998 there was no such animal. There was only the physical presence test.

Rete

Rete

If you have a green card, conditional or unconditional, why would you need the declaration?

Obssessive behavior SG

SecretGarden

Take a look at the link that Sphy provided. It states that you must meet one of two tests: "greencard" test or "presence" test. This is where my confusion come in. If it's really only one that you have to satisfy, then we qualify.

~SG

Noorah101

Woo hoooo, thanks Rete! In Sphy's link, it states 2 tests...the green card test and the physical presence test.

Thank you again for the declaration format.

Rene (and I'm sure, SG too!)