Filing Head of Household
 

Hi,

My (UKC) green card application underway and wife (USC) needs to file her tax return (she got an extension) but wants to file "head of household" as she supports at least 50% of her daughter's costs (previous marriage).

Really hard to find a CPA who has experience of filing HoH but all IRS guidelines indicate she is eligible but the CPAs seem reluctant (doesn't seem to be used a lot in IL??), but my question is, as a CPA flagged it, they "think" that her filing HoH may affect my Green Card application, even though I am not on the tax return and tax residency is not the same as immigration residency.

Anyone have any thoughts/ experience in this area?

Also as a follow-up, when she submits the I-864 Affidavit of Support, does it need to be the latest transcript (i.e. 2021) if she has a filing extension for 2020 & 2021, or can she use 2019? (I'm guessing the Trump "IRS audit" excuse is nor allowed! :rofl:)

Thanks!!

Re: Filing Head of Household
 

I am not sure why you are having a hard time finding a CPA to file as HoH because that is a very common status and every certified CPA out there will be capable of doing this. It is a very elementary task for a CPA. With regard to filing as HoH and your green card application so long as your wife meets the minimum income requirements to sponsor your green card there should be no issue. The minimum income level to sponsor a green card is 125% of the poverty levels for the size of your household, so reasonably low, and if your wife has only one other dependent then I believe it is currently less than $30,000. I believe you have to file your most recent tax return when you file your green card, and will have to submit the latest year before they will approve it.

Re: Filing Head of Household
 

On the IRS W-4 the criteria for election to withhold as the Head of Household are that the person is unmarried and paying more than half the costs for maintaining a household for themselves and a qualifying individual. How is this different when filing a tax return? The OP's spouse is obviously married! The only people I know who use this category are single parents.

Re: Filing Head of Household
 

I don’t believe you can file as head of household if you are married.

https://www.investopedia.com/financi...our-taxes.aspx

Re: Filing Head of Household
 

This.

I used to file as head of household, when it was just me and my son. If you were/are married, you must be either divorced or be in some stage of separation, one of the stages being having lived apart for six months or more in the calendar year. By 'living apart' I believe that the intent is not for people who are separated by a visa application process, but married couples who have separated and don't intend to ever live together again and are progressing toward divorce. Being divorced from your previous spouse does not qualify you if you have remarried, because then you are no longer "head of household" but eligible to file either as single (the most expensive) or as "married filing jointly".

Re: Filing Head of Household
 

Yes our surprise too, but one (her "regular" one) said that they would not be confident filing correctly!!! :eek::scaredhair:

Re: Filing Head of Household
 

As per #4, your wife cannot file HOH as she is now married. Are you inside the US waiting for your AOS green card (you can't get a green card if you live outside of the US) or are you living outside of the US? Why doesn't she just file joint with 3 dependents, herself, you and her daughter.

Re: Filing Head of Household
 

Hi Rete,

I am not in the US, we are applying for a CR1 from outside the US so she cannot file joint as I am not a US tax resident and don't want to be for now (complex tax affairs at home - don't ask)!!

Re: Filing Head of Household
 

Then it appears that her only option is the category married filing separately.

Re: Filing Head of Household
 

Then as Nutmegger said, she needs to file as married separate and claim her daughter as a dependent.

BTW you are not applying for a green card. You are applying for a spousal visa. An approved visa in your passport will net you a green card after you have entered the US on said visa.

As for the I-864, I believe you wife will need to file all the missing years tax returns so they can be included in your affidavit of support. She needs to show that she can fulfill the financial support conditions as your financial sponsor at least for the most current year. If not, she will need someone to be your joint sponsor.