Orangepants

Hi,

My story so far: Offered a position back in 2006 in Charlotte, NC, missed filing date for H1b for 2006, unsuccessful in H1b lottery in 2007. Moved to London in early 2007 to apply for L1B if unsuccessful in H1b lottery. Upon completion of the year overseas in Sept 2008 bank was taken over, transfer then pending whilst restructuring for 7 months. Just about to file papers in March and company introduce a new visa policy and job offer and L1b transfer cancelled. Still employed in the London office.
This week I've been offered a great job in the Cayman Islands (different company). My partner (who is on a H1b) and I are getting married in August and I will commute, some remote work, whatever we need to do until such time as I may (if ever) get a job in the US. My question is am I obliged to declare any income in the US once we are married? I would expect that out of a year, I would possibly get to spend 4 months in the US. My primary residence would be Cayman.
Thanks for any advice, you've all been so helpful during my long journey...

PS For those that doubt that long distance can work - it does - we've been apart over 7 years now, 4 willingly and now 3 trying in earnest...those 2 years we were actually together seem like a distant memory, but we're still happy and making the most of our lives apart and when we're together..

E3only

Hi there,

I am not expert in this but you say you would get to spend 4 months in US a year....

Isn't there a Substantial Presence Test?

http://www.irs.gov/businesses/small/...=96352,00.html

Assuming you stay for 120 (could be 123 depending on timing) days a year in US (4 months) in any given year your test result could be 120+1/3*120+1/6*120=180 which is less than 183!!

I am not so sure if there is an override in the rules somewhere but I am sure someone here will come along and correct me.

All the best!

MsElui

and you have to be so careful not to do 'any work' during that 4 months in the us!

meauxna

Just be careful about the 'remote work'. You should not do that in the US if you are H-4/B etc
Your (new!) husband will want to check out how to file his US tax return; once he's married he must file as married, but he doesn't need to declare your income to do so.
I see a smart CPA in your future.

Congrats on the job; I can think of worse ways to arrange things!

Orangepants

Thanks for your replies. I am now, because of everyone here, very aware of the definition of work and what can and can't be done so I would be careful and work "ïncredibly" hard whilst in Cayman to take some down time whilst in the US (but not that hard that it would encroach on my diving or windsurfing time).

E3only

Not that you have mentioned it here but I would say he files as married, declares 0 income via spouse - that would mean no #2 deduction (I think its ~3.5k)?

rew1000

Can only file "married filing jointly" if both persons are resident for tax purposes, or opt to be treated as such, so it would be "married filing separate"

If there's no US-sourced income, and no work in the US, then it's unlikely that the nonresident partner would need to file a US tax return at all.