Suncroft

Hey everybody! I am a US citizen and just moved back to the US with my husband who now is a Green Card holder. We moved back in the middle of December which means we lived here roughly 2 weeks of 2014 and during that time neither of us had a job so no income. My husband eventually wants to apply for US citizenship. My question is, if us filing taxes for 2014 would have an impact of him getting citizenship in the future? I know we are not required to file taxes since we didn't have an income but would filing a "zero return" help at all or is it just a waste of time?

Jscl

I believe they can ask for the last five years of tax returns in the citizenship interview, so yes, you want to file.

Remember also that as a US citizen you are taxed on WORLDWIDE income, not just income earned in the US, so if you earned elsewhere before arriving in the US then that would have to go on your tax return (and you should be able to get a credit for tax paid to a different government).

penguinsix

As mentioned, you are taxed on your worldwide income, not just income over the two week period. You will need to file a tax return for ANY income you received in 2014, regardless of whether you were in the USA or overseas. Did you have any income in 2014?

Whether you actually owe taxes is a whole other matter, given the tax treaties that exist and exclusions that apply if you were overseas, deductions, etc.

When did your husband receive his green card? Before/after entering the US for those last two weeks of 2014?

andrewlohnes

You don't give all your details but as a US Citizen you know you are supposed to file taxes every year even if you don't live in the USA, right? If you haven't been you need to file the last 5 years plus the current year.

Suncroft

I have always filed taxes when I have had an income. During the time I lived abroad I didn't have an income so I never filed any taxes, it was only my husband who had an income. I also had to explain this on one of the forms for my husbands immigrant visa application.
My husband had his immigrant visa approved before we left for the US but I believe he didn't receive his Green Card until the port of entry.
He was earning money during the whole of 2014 (apart from when he quit his job in order to move) but he has never earned any money in the US.

Pulaski

As the OP pointed out, there is a de minimus amount below which USCs are not required to file a tax return.

Jscl

Yes but it's important OP is aware the de minimus includes income from all sources, not just US sources, as they are a US citizen.

nun

The OP's husband will not have become US resident until entering the US on the Green Card. If he files married separately and had no income in the time he was a US resident there would be no need to file a tax return. The OP, being a US citizen, must file as usual.

If the couple have already been filing jointly then they would continue to do that and include world wide income.