More questions on I-130/I-864 and non-residence of US citizen

Closed Thread Subscribe

Thread Tools

Jun 19th 2002, 10:20 pm

Jesse Sims

Guest

Posts: n/a

More questions on I-130/I-864 and non-residence of US citizen

Re: my earlier message:

 > My wife, an American citizen, is filing an i-130 for me, a Canadian citizen. Our
 > situation is strange because: (a) I am currently
residing
 > in the US (as an F-1 student), while (b) she resides (and has always resided) in
 > Canada (she has dual citizenship). Our goal is for both
of
 > us to reside and work in the US.
 >
 > I would greatly appreciate it if anyone out there has an answer to the

 > questions to which this situation gives rise:
 >
 > 1) Does her history of non-residence in the US in any way affect her eligibility
 > to sponsor me, the success of the petition, or the processing time involved?

 > 2) Where do we file the i-130 (together with i-485)? Would it go to
the
 > service center in Vermont, which has jurisdiction over New York, where
I
 > am a student and where we both plan to live? Or would it have to be processed at
 > the foreign consular level, since she currently resides
in
 > Canada.

Thank you for your responses, Andy and Des. They helped me formulate some more
specific questions. I would appreciate any answers or advice anyone may be able to
offer to these questions:

1. Of course, it would be easiest to wait until she moves to file. If possible
though we would rather proceed now, as I have an employment opportunity that
would only be open to me if I received the EAD in time. Certainly, she would move
while the application was in process, and the INS would be notified of the change
of address. Is it true that for the I-130 and I-485 to be filed together at a
local office we would BOTH have to live in that jurisdiction at time of filing?
The instructions for the I-130 state only that if the forms are concurrently
filed, "submit both forms at the local INS office having jurisdiction over the
place where the I-485 applicant resides."

2. My wife is a US citizen by birth abroad to an American, and only has a valid US
passport as proof of citizenship. Is this enough? Form I-130 instructions item #5
does not specify whether a certificate of citizenship is an "and" or an "or"
requirement relative to the passport. Does she need this document as well? I
notice the I-130 (#13) asks whether she has one.

3. My wife has never worked or lived in the US before, only Canada. We do have an
American joint sponsor lined up for the I-864, as she has no American income to
claim at the moment.. However I-864 also asks for copies of her IRS returns for
three years. What are the consequences of her not having filed taxes in the US
before? Can her I-864 be submitted without these (or with Canadian tax returns),
if the joint sponsor provides evidence of support on his I-864?

4. The I-864 asks for signature before a notary public. Would this official have to
be American? That would be difficult given that she is in Canada. (Canada also
has notary publics).

Thanks in advance for any help! Jesse

Content-Type: text/html; charset=us-ascii

<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> Re: my
earlier message:
> My wife, an American citizen, is filing an i-130 for me, a
Canadian > citizen.  Our situation is strange
because: (a) I am currently residing > in the US (as an
F-1 student), while (b) she resides (and has always >
resided) in Canada (she has dual citizenship).  Our goal is for both
of > us to reside and work in the US. > > I would greatly appreciate it if anyone out
there has an answer to the > questions to which this
situation gives rise: > >
1)  Does her history of non-residence in the US in any way affect her
 > eligibility to sponsor me, the success of the petition, or
the > processing time involved?
<q>> 2) Where do we file the i-130 (together with i-485)?  Would
it go to the > service center in Vermont, which has
jurisdiction over New York, where I > am a student and
where we both plan to live?  Or would it have to be > processed at the foreign consular level, since she currently resides
in > Canada.
<r>Thank you for your responses, Andy and Des.  They helped me formulate some
more specific questions.  I would appreciate any answers or advice anyone may
be able to offer to these questions:
<r>1.  Of course, it would be easiest to wait until she moves to file.  If
possible though we would rather proceed now, as I have an employment opportunity
that would only be open to me if I received the EAD in time.  Certainly,
she would move while the application was in process, and the INS would be
notified of the change of address.  Is it true that for the I-130 and I-485
to be filed together at a local office we would BOTH have to live in that
jurisdiction at time of filing?  The instructions for the I-130 state only
that if the forms are concurrently filed, "submit both forms at the local INS
office having jurisdiction over the place where the I-485 applicant resides."
<r>2.  My wife is a US citizen by birth abroad to an American, and only has a
valid US passport as proof of citizenship.  Is this enough?  Form
I-130 instructions item #5 does not specify whether a certificate of citizenship
is an "and" or an "or" requirement relative to the passport. Does she need this
document as well?  I notice the I-130 (#13) asks whether she has one.
<r>3.  My wife has never worked or lived in the US before, only Canada. 
We do have an American joint sponsor lined up for the I-864, as she has no
American income to claim at the moment.. However I-864 also asks for copies of
her IRS returns for three years.  What are the consequences of her not
having filed taxes in the US before?  Can her I-864 be submitted without
these (or with Canadian tax returns), if the joint sponsor provides evidence of
support on his I-864?
<r>4.  The I-864 asks for signature before a notary public.  Would this
official have to be American? That would be difficult given that she is in
Canada.  (Canada also has notary publics).
<s>Thanks in advance for any help!  Jesse  </html

Jun 20th 2002, 12:20 pm

Andy Platt

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

"Jesse Sims" <[email protected]> wrote in message
news:[email protected]...

Jesse, I think you're going to be trailblazing this and we'll have to see how it
works out for you. Perhaps if you had a good search on google you might find some
others who have been in similar positions. The closest I can think of were when
people lived in different states.

 > 1. Of course, it would be easiest to wait until she moves to file. If possible
 > though we would rather proceed now, as I have an employment opportunity that
 > would only be open to me if I received the EAD in time. Certainly, she would
 > move while the application was in process, and the INS would be notified of the
 > change of address. Is it true that for the I-130 and I-485 to be filed together
 > at a local office we would BOTH have to live in that jurisdiction at time of
 > filing? The instructions for the I-130 state only that if the forms are
 > concurrently filed, "submit both forms at the local INS office having
 > jurisdiction over the place where the I-485 applicant resides."

Yes, but the idea is that you are living together. I'm pretty confident they'll
accept the application, though - which is the main thing, and then by the time you
have the interview, so long as she's down here there should be know problem.

 > 2. My wife is a US citizen by birth abroad to an American, and only has a valid US
 > passport as proof of citizenship. Is this enough? Form I-130 instructions item
 > #5 does not specify whether a certificate of citizenship is an "and" or an "or"
 > requirement relative to the passport. Does she need this document as well? I
 > notice the I-130 (#13) asks whether she has one.

A birth certificate or citizenship certificate is preferred. She must have something
- how else did she get the passport. My guess is she has an FS-240 and she should
send a copy of that and a copy of her passport.

 > 3. My wife has never worked or lived in the US before, only Canada. We do have an
 > American joint sponsor lined up for the I-864, as she has no American income to
 > claim at the moment.. However I-864 also asks for copies of her IRS returns for
 > three years. What are the consequences of her not having filed taxes in the US
 > before? Can her I-864 be submitted without these (or with Canadian tax
 > returns), if the joint sponsor provides evidence of support on his I-864?

Different offices have different policies. Some require three years tax returns even
if the income wasn't enough to require it to be filed, others don't. If she has been
earning above the US tax threshold in Canada she should have filed US tax returns,
though with dual taxation treaties and foreign earned income it would be highly
unlikely that she would owe any US taxes.

You can find some experiences here:

http://www.kamya.com/aos/

Sometimes it pays to go to the office and ask questions in person prior to filing.
You often have to get up pretty early to get in line though! I did this prior to
filing at Arlington and I'm glad I did because it revealed two important pieces of
information that weren't public knowledge back then.

 > 4. The I-864 asks for signature before a notary public. Would this official have
 > to be American? That would be difficult given that she is in Canada. (Canada
 > also has notary publics).

That should be fine.

Good luck! Andy.

--
I'm not really here - it's just your warped imagination.

Jun 20th 2002, 1:20 pm

Jesse

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

Andy Platt wrote:

 > "Jesse Sims" <[email protected]> wrote in message
 > news:[email protected]...
 >
 > Jesse, I think you're going to be trailblazing this and we'll have to see how it
 > works out for you. Perhaps if you had a good search on google you might find some
 > others who have been in similar positions. The closest I can think of were when
 > people lived in different states.
 >
 > > 1. Of course, it would be easiest to wait until she moves to file. If possible
 > > though we would rather proceed now, as I have an employment opportunity that
 > > would only be open to me if I received the EAD in time. Certainly, she would
 > > move while the application was in process, and the INS would be notified of
 > > the change of address. Is it true that for the I-130 and I-485 to be filed
 > > together at a local office we would BOTH have to live in that jurisdiction at
 > > time of filing? The instructions for the I-130 state only that if the forms
 > > are concurrently filed, "submit both forms at the local INS office having
 > > jurisdiction over the place where the I-485 applicant resides."
 >
 > Yes, but the idea is that you are living together. I'm pretty confident they'll
 > accept the application, though - which is the main thing, and then by the time you
 > have the interview, so long as she's down here there should be know problem.
 >

Thanks for the response, Andy. Do you know if it is appropriate to attach an
explanatory note (obviously there is no room on the forms themselves for such
information) to the I-130 and/or the g-325a to explain the situation, ie specifically
that while her current address (and employment) as stated on these forms is in Canada
at the moment, it will be the same as mine at a specific date?

Thanks again, and I will let the group know what happens. Jesse

Content-Type: text/html; charset=us-ascii

<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> Andy Platt
wrote: <blockquote TYPE=CITE>"Jesse Sims" <[email protected]> wrote in message
 <a href="news:[email protected]">news:[email protected]
a</a>...
Jesse, I think you're going to be trailblazing this and we'll have
to see how it works out for you. Perhaps if you had a
good search on google you might find some others who have
been in similar positions. The closest I can think of
were when people lived in different states.
<q>> 1.  Of course, it would be easiest to wait until she moves to
file.  If > possible though we would rather proceed
now, as I have an employment > opportunity that would
only be open to me if I received the EAD in > time. 
Certainly, she would move while the application was in process, > and the INS would be notified of the change of address.  Is it true
that > for the I-130 and I-485 to be filed together at a
local office we would > BOTH have to live in that
jurisdiction at time of filing?  The > instructions
for the I-130 state only that if the forms are concurrently > filed, "submit both forms at the local INS office having
jurisdiction > over the place where the I-485 applicant
resides."
<r>Yes, but the idea is that you are living together. I'm pretty
confident they'll accept the application, though - which
is the main thing, and then by the time you have the
interview, so long as she's down here there should be
know problem.  </blockquote> Thanks for the response, Andy. 
Do you know if it is appropriate to attach an explanatory note (obviously there is
no room on the forms themselves for such information) to the I-130 and/or the
g-325a to explain the situation, ie specifically that while her current address
(and employment) as stated on these forms is in Canada at the moment, it will be
the same as mine at a specific date?
<s>Thanks again, and I will let the group know what happens.  Jesse</html

Jun 20th 2002, 2:20 pm

Andy Platt

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

"Jesse" <[email protected]> wrote

 > Thanks for the response, Andy. Do you know if it is appropriate to attach
an
 > explanatory note (obviously there is no room on the forms themselves for
such
 > information) to the I-130 and/or the g-325a to explain the situation, ie
 > specifically that while her current address (and employment) as stated on
these
 > forms is in Canada at the moment, it will be the same as mine at a
specific
 > date?

You can always send a cover letter and it should get in your file. I'm not sure
whether it's worth it though - personally I wouldn't draw attention to the situation;
then, when it comes up at interview, it will be "fixed" and a non-issue.

Andy.

--
I'm not really here - it's just your warped imagination.

Jun 20th 2002, 3:20 pm

Jesse

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

Re:

> 3. My wife has never worked or lived in the US before, only Canada. We do have an
> American joint sponsor lined up for the I-864, as she has no American income
> to claim at the moment.. However I-864 also asks for copies of her IRS returns
> for three years. What are the consequences of her not having filed taxes in
> the US before? Can her I-864 be submitted without these (or with Canadian tax
> returns), if the joint sponsor provides evidence of support on his I-864?

Different offices have different policies. Some require three years tax returns even
if the income wasn't enough to require it to be filed, others don't. If she has been
earning above the US tax threshold in Canada she should have filed US tax returns,
though with dual taxation treaties and foreign earned income it would be highly
unlikely that she would owe any US taxes.

 > 4. The I-864 asks for signature before a notary public. Would this official have
 > to be American? That would be difficult given that she is in Canada. (Canada
 > also has notary publics).

That should be fine.

I am more pessimistic about our situation with the I-864 since reading some things
on the the Department of State website FAQs
(http://travel.state.gov/i864gen.html). I quote:

1. re: my wife not having filed taxes:

Will the State Department ever excuse the lack of filing of tax returns for the
previous three years, other than when the sponsor was not obligated to file during a
given year?

No. There is a statutory requirement that the sponsor must submit tax returns
for each of the three years immediately prior to the visa interview in which he
or she was obligated to file. Note that Americans and legal permanent residents
who are working abroad are required by IRS to file a return even if most or all
of their overseas income is excluded from U.S. taxes.

2. re: relying on a domiciled US citizen joint sponsor while my wife's current
residence is abroad:

Can a U.S. citizen or legal permanent resident petitioner who is not domiciled in the
United States be a sponsor?

No. The law requires that sponsors be domiciled in any of the States of the
United States, the District of Columbia, or any territory or possession of the
United States.

If the petitioner does not have a domicile in the United States, can a joint sponsor
file an I-864?

No. The INS Office of General Counsel has determined that under the law, a joint
sponsor cannot be authorized when the petitioner does not have a domicile in the
United States. The petitioner must first meet all requirements for being a
sponsor (age, domicile, and citizenship) except those relating to income before
there can be a joint sponsor.

3. Re: notarization by a Canadian notary public

Who can notarize the signatures on I-864 and I-864A?

Signatures on I-864 and I-864A can only be notarized by a U.S. Immigration and
Naturalization Service Officer, a U.S. consular officer or a U.S. notary public.
Forms that have been notarized by a foreign notary public cannot be accepted by
the consular officer.

Do you know if these rules are enforced? Specifically, at the NYC office? Is it worth
taking my chances? Jesse

Content-Type: text/html; charset=us-ascii

<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> Re:
 > 3.  My wife has never worked or
lived in the US before, only Canada.  We > do have
an American joint sponsor lined up for the I-864, as she has no > American income to claim at the moment.. However I-864 also asks
for > copies of her IRS returns for three years. 
What are the consequences of > her not having filed taxes
in the US before?  Can her I-864 be submitted >
without these (or with Canadian tax returns), if the joint sponsor
 > provides evidence of support on his I-864?
<q>Different offices have different policies. Some require three years
tax returns even if the income wasn't enough to require
it to be filed, others don't. If she has been earning
above the US tax threshold in Canada she should have
filed US tax returns, though with dual taxation treaties and foreign earned income it would be highly unlikely that she would owe any
US taxes.
<r>> 4.  The I-864 asks for signature before a notary
public.  Would this > official have to be American?
That would be difficult given that she is > in
Canada.  (Canada also has notary publics).
<s>That should be fine.
<t>I am more pessimistic about our situation with the I-864 since reading some things
on the the Department of State website FAQs (<A HREF="http://travel.state.gov/i86-
4gen.html">http://travel.state.gov/i864gen.html</A>).  I quote:
<t>1. re:  my wife not having filed taxes:
Will the State Department ever excuse the lack of filing of tax
returns for the previous three years, other
than when the sponsor was not obligated to file during a given
year?
<c>     No. There is a statutory requirement
that the sponsor must submit tax returns for each of the three years
      immediately prior to the visa
interview in which he or she was obligated to file. Note that Americans and
legal      permanent
residents who are working abroad are required by IRS to file a return even if
most or all of their overseas   income is excluded from U.S.
taxes.
2. re:  relying on a domiciled US citizen joint sponsor while my wife's
current residence is abroad:
Can a U.S. citizen or legal permanent resident petitioner who is
not domiciled in the United States be a
sponsor?
<c>     No. The law requires that sponsors be
domiciled in any of the States of the United States, the District of
Columbia,  or any territory or possession of the United
States.
<d>If the petitioner does not have a domicile in the United States,
can a joint sponsor file an I-864?
<e>     No. The INS Office of General Counsel
has determined that under the law, a joint sponsor cannot be authorized 
when the petitioner does not have a domicile in the United States. The
petitioner must first meet all requirements for  being a sponsor (age,
domicile, and citizenship) except those relating to income before there can be
a joint sponsor.
3. Re: notarization by a Canadian notary public
Who can notarize the signatures on I-864 and
I-864A?
<c>     Signatures on I-864 and I-864A can only
be notarized by a U.S. Immigration and Naturalization Service Officer, a 
U.S. consular officer or a U.S. notary public. Forms that have been notarized
by a foreign notary public cannot be accepted by the consular
officer.  
<q>Do you know if these rules are enforced?  Specifically, at the NYC
office?  Is it worth taking my chances?  Jesse</html

Jun 20th 2002, 4:21 pm

Andy Platt

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

"Jesse" <[email protected]> wrote:

 > I am more pessimistic about our situation with the I-864 since reading
some
 > things on the the Department of State website FAQs
 > (http://travel.state.gov/i864gen.html). I quote:
 >
 > 1. re: my wife not having filed taxes:
 >
 > Will the State Department ever excuse the lack of filing of tax returns
for the
 > previous three years, other than when the sponsor was not obligated to file during
 > a given year?
 >
 > No. There is a statutory requirement that the sponsor must submit tax returns
 > for each of the three years immediately prior to the visa interview in which
 > he or she was
obligated to
 > file. Note that Americans and legal permanent residents who are working abroad are
 > required by IRS to
file a
 > return even if most or all of their overseas income is excluded from
U.S.
 > taxes.

As I was saying, if he earned income she needed to file a US tax return; if she
didn't she didn't need to file but the INS offices sometimes want tax returns even if
they are below the amount required to file. I guess I wasn't explicit enough: Yes, if
she hasn't filed them and needed to, she needs to now.

 > 2. re: relying on a domiciled US citizen joint sponsor while my wife's
current
 > residence is abroad:
 >
 > Can a U.S. citizen or legal permanent resident petitioner who is not
domiciled
 > in the United States be a sponsor?

One of the things about domicile with foreign consulates is that the US has to show
they have taken steps to re-establish domicile in the US before the visa can be
issued. Like I said, by the time of the interview that point should be moot since she
should be living in the US.

 > Signatures on I-864 and I-864A can only be notarized by a U.S.
Immigration
 > and Naturalization Service Officer, a U.S. consular officer or a U.S.
notary
 > public. Forms that have been notarized by a foreign notary public cannot
be
 > accepted by the consular officer.

I guess that's the answer then - I wasn't sure on that point.

I go back to my original advice - have her move back and then file, even if it means
missing a good employment opportunity. If it's *that* good, couldn't she "move back
in spirit", come down to file the paperwork, get the I-864 notarized, etc, return
home and get things sorted and then return for good?

Andy.

--
I'm not really here - it's just your warped imagination.

Jun 20th 2002, 4:21 pm

Michele Sharik

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

Jun 21st 2002, 8:56 am

meauxna

Joined: Apr 2002

Posts: 35,082

Re: More questions on I-130/I-864 and non-residence of US citizen

Quote:

Originally posted by Jesse
Re:
3. My wife has never worked or lived in the US before, only Canada. We do have an American joint sponsor lined up for the I-864, as she has no American income to claim at the moment.. However I-864 also asks for copies of her IRS returns for three years. What are the consequences of her not having filed taxes in the US before? Can her I-864 be submitted without these (or with Canadian tax returns), if the joint sponsor provides evidence of support on his I-864?

Different offices have different policies. Some require three years tax returns even if the income wasn't enough to require it to be filed, others don't. If she has been earning above the US tax threshold in Canada she should have filed US tax returns, though with dual taxation treaties and foreign earned income it would be highly unlikely that she would owe any US taxes.

4. The I-864 asks for signature before a notary public. Would this official have to be American? That would be difficult given that she is in Canada. (Canada also has notary publics).

That should be fine.

I am more pessimistic about our situation with the I-864 since reading some things on the the Department of State website FAQs (http://travel.state.gov/i864gen.html). I quote:

1. re: my wife not having filed taxes:

Will the State Department ever excuse the lack of filing of tax returns for the previous three years, other than when the sponsor was not obligated to file during a given year?

No. There is a statutory requirement that the sponsor must submit tax returns for each of the three years immediately prior to the visa interview in which he or she was obligated to file. Note that Americans and legal permanent residents who are working abroad are required by IRS to file a return even if most or all of their overseas income is excluded from U.S. taxes.

<snip>
3. Re: notarization by a Canadian notary public

Who can notarize the signatures on I-864 and I-864A?

Signatures on I-864 and I-864A can only be notarized by a U.S. Immigration and Naturalization Service Officer, a U.S. consular officer or a U.S. notary public.
Forms that have been notarized by a foreign notary public cannot be accepted by the consular officer.

Do you know if these rules are enforced? Specifically, at the NYC office? Is it worth taking my chances? Jesse/html

Jesse, a couple of cents' worth for you here. I belileve she can file past returns online with TurboTax. Fill in the first year and info is carried over to the next year making it quite easy. There's a fee, but you will be able to print out a transcript of your return upon payment of the fee. It's my understanding that she will need to back file for the past 3 years.

Re: notorizing. This can be done at the time of filing. For our DCF it must be done at the Consulate and they waive the normal $55 fee.

Also, FWIW, I have personal knowledge of someone in a *similar* situation to you where one spouse was a US passport holder but had never lived or worked in the US. The main caveat was that he was already married when the family immigrated and they all crossed the border together. IIRC, they had completed all visa requirements *from* Canada (this is going back 3 years). They also used a lawyer.

Jun 22nd 2002, 3:20 pm

Jesse

Guest

Posts: n/a

Re: More questions on I-130/I-864 and non-residence of US citizen

meauxna wrote:

 > Jesse, a couple of cents' worth for you here. I belileve she can file past returns
 > online with TurboTax. Fill in the first year and info is carried over to the next
 > year making it quite easy. There's a fee, but you will be able to print out a
 > transcript of your return upon payment of the fee. It's my understanding that she
 > will need to back file for the past 3 years.
 >
 > Re: notorizing. This can be done at the time of filing. For our DCF it must be done
 > at the Consulate and they waive the normal $55 fee.
 >
 > Also, FWIW, I have personal knowledge of someone in a *similar* situation to you
 > where one spouse was a US passport holder but had never lived or worked in the US.
 > The main caveat was that he was already married when the family immigrated and they
 > all crossed the border together. IIRC, they had completed all visa requirements
 > *from* Canada (this is going back 3 years). They also used a lawyer.
 >
 > --
 > Inertia. Is that the Greek god of 'can't be bothered'?
 >
 > Inertia. Is that the Greek god of 'can't be bothered'?
 >
 > Posted via http://britishexpats.com

Thanks for the tips, Andy & meauxna. I am going to wait until she gets to New York
and then file here. Seems there are too many potential stumbling blocks otherwise.
Filing the taxes is relatively simple now that I look at it, because of the foreign
income exclusion.... wish they had that in Canada! Would have saved me some over the
last few years.... Jesse

Content-Type: text/html; charset=us-ascii

<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> meauxna wrote: <blockquote TYPE=CITE>Jesse, a couple of
cents' worth for you here. I belileve she can file past
returns online with TurboTax. Fill in the first year and info is carried over to the next year making it quite easy. There's a fee, but
 you will be able to print out a transcript of your return upon
payment of the fee. It's my understanding that she will need
to back file for the past 3 years.
Re: notorizing. This can be done at the time of filing. For our DCF
it must be done at the Consulate and they waive the
normal $55 fee.
<q>Also, FWIW, I have personal knowledge of someone in a
*similar* situation to you where one spouse was a US
passport holder but had never lived or worked in the US.
The main caveat was that he was already married when the
family immigrated and they all crossed the border together. IIRC, they had completed all visa requirements *from*
Canada (this is going back 3 years). They also used a
lawyer.
<r>--  Inertia. Is that the Greek god of
'can't be bothered'?
<s> Inertia. Is that the Greek god of 'can't be bothered'?
<t>Posted via <a
href="http://britishexpats.com">http://britishexpats.com</a></blockquote>

 Thanks for the tips, Andy & meauxna.  I am going to wait until she
gets to New York and then file here.  Seems there are too many potential
stumbling blocks otherwise.  Filing the taxes is relatively simple now that I
look at it, because of the foreign income exclusion.... wish they had that in
Canada! Would have saved me some over the last few years.... Jesse
  </html