AliciaPhil79

Right we been living in the USA since sep 2012. And now time for the good old tax forms to be filled out

My hubby has a PR and is from the UK, I'm a US critizen.

Is there anything we should not do or out on the taxes forms which would cause him harm in getting his US critzensip in a couple of years time? I know there something about alien but not alien as PR or what ever.

Does anyone have any advice or suggestions?

Noorah101

The only tax issues regarding his future USC application would be to make sure he files one (jointly with you is OK), and that it's in one of the "married" categories.

Rene

AliciaPhil79

Thank you, another question as he only got his PR in Sep 2012 do we have to put down his work pay before he got his PR? since Sep 2012 he has not worked in the USA and look after our child.

Michael

Yes, you have to claim his UK income on form 1116 and take the foreign tax credits to offset any US taxes owed.

www.irs.gov/pub/irs-pdf/f1116.pdf

AliciaPhil79

Why would he paid US taxes? he never worked in the US last year, he left his job in the UK before he got his PR and travelled to the US, so is he laible for us taxes?

Michael

LPRs, US citizens, and residents of the US must report worldwide income. Since you are filing jointly (you could file separately but your taxes would likely be higher), his income for the year is family income. However since he probably didn't work in a low tax country, foreign tax credits will likely offset any use taxes owed and you get the benefit of low marginal tax rates and higher exemptions giving you lower taxes.

http://www.irs.gov/Individuals/Inter...d-Ending-Dates

I believe green card holders that don't meet the substantial presence test and doesn't have any US income, do not have to file a tax return and don't have to report foreign income but then you must file as "married filing separately".

If a foreigner is working in the US but does not meet the "substantial presence test", they can file as a non resident alien (form 1040 NR) and not report foreign income but they don't get the deductions and credits that someone gets filing form 1040.

markwm

You should really speak to an accountant about this. I just used one for my first tax return to make sure it was right. He will walk you through the whole process. http://www.britishexpatstax.com/. Very good service.

JAJ

Verify all this with a competent CPA, however as far as I am aware.

As far as I am aware, if you are a green card holder then the substantial presence test does not apply. You are always treated as a resident from the point of first arrival in the United States with an immigrant visa.

If you want to file married/joint, you have to elect both spouses to be U.S. resident for the full year.

If a newly arrived GC holder only wants to include worldwide income after date of arrival, that person (if married) must file as married/separate or (in limited circumstances) head of household.