Possibly complex tax issues. From student, to visitor, to possible spouse.
 

Quick outline of my situation.

I studied at a college in Oregon in the academic year 2011/12 (August to June, therefore crossing two tax years). I had no US income, did no work. My sole income was British student finance, and disability benefits. Pretty much all of what I had coming in was spent in the USA while there.

I was possibly advised incorrectly that I did not need to file as I was on a non-immigrant visa, with no US income. However it has since been argued to me by fellow graduates who went to other colleges around the country that they were told they had to file regardless.

I intend to return to the USA around Easter as a visitor for just a couple of weeks, then return home. There is a possibility that some time after (several months to a year) that I may be separately starting on the road toward a more permanent move as the fiance or spouse of a US citizen (depending on where we choose to settle).

I need to determine if there is a way I can get a formal answer on whether I should have filed or not, and determine any penalties that may be payable if I've messed up.
I also need to discover if there is any likelihood that (if I did need to file...) having failed to file will prevent me from entering the country as a tourist, or later on returning further as someone's partner. Will immigration turn me around onto the first flight home for failing to file?

Any knowledge on this around here, or directions for where to find solid answers?

Re: Possibly complex tax issues. From student, to visitor, to possible spouse.
 

The penalty for not filing is based on the taxes due, and as you didn't have any taxable income there wouldn't be a penalty even if you were supposed to file, which I don't believe you were.

Being a visitor for two weeks has no bearing whatsoever on anything tax related, unless you were in the US for other substantial periods during the year.

Re: Possibly complex tax issues. From student, to visitor, to possible spouse.
 

Please note. I do not know if you need to file or not.

Foreign Student/Foreign Scholar Filing Requirements for U.S. Federal Income Tax Form 1040NR or 1040NR-EZ


However don't panic, if you are required to file you'll be able to file past returns.
Help Yourself by Filing Past-Due Tax Returns

If you can't do this yourself find a professional

Other members will be along to advise.


(And what Pulaski said...)

Re: Possibly complex tax issues. From student, to visitor, to possible spouse.
 

How it works is that you're supposed to file a 1040NR and an 8843 to remain non-resident for tax purposes. If you don't you eventually meet the substantial presence test and become resident in the US for tax purposes, ergo you are subject to tax on your worldwide income. The idea behind the exemption is that a lot of students receive funds from abroad that would be subject to US income taxes if not for the exemption.

Not really relevant, if you get married and become an LPR you file a dual-status tax return for that year. Clearly at this point you aren't resident in the US for tax purposes.

Yes you should have filed. Penalties would be based on what taxes you owe based on what your income was.

Very doubtful. Theoretically you should have filed a 1040-C or 2063, because you never filed the 1040NR and 8843, but hardly anybody ever files a 1040-C or 2063 and the number of people who've run into trouble at a POE for not doing it you can probably count on your fingers. If that. It's just not enforced.

The only real risk is if you go back to the US and you get audited, the IRS can go back to the years when you were a student and examine what you were up to. The IRS rarely goes back more than three years and almost never more than seven. Bear in mind you cannot go back and file a 1040NR and 8843 now, it's too late.

If you got OPT and an SSN card there is a remote possibility that might happen, if you never got an SSN the IRS most likely aren't even aware of your existence.

Read IRS Publication 519 for more information.

Re: Possibly complex tax issues. From student, to visitor, to possible spouse.
 

Cheers folks. Much appreciated.