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What tax status should i use for a recent immigrant?

My marriage status for 2008 is married; however, my wife did not receive her green card until 2009 - she immigrated in May 2008. She has not received income in the US.

Due to the complexity of my return, it's best for me to itemize. However, does that mean she must itemize as well? Does she even need to file a tax return? If I do "married filing jointly" or "married filing separately" and she doesn't file, will the IRS flip out?

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Attorney answers (3)

Reputation Level 15
You should post this in a tax forum, it's not really an immigration question.

Reputation Level 20
You should review your facts with a tax professional.

Couples often get the most tax benefits when they jointly file their tax returns.

Even if your wife was not physically present in the US, the two of you have the option to elect filing jointly. However, the worldwide incomes of both of you would be subject to US income tax (unless a particular income is specifically exempt from US income tax by statute).

However, it sounds as if you wife has been physically in the US.

If the spouses are filing separately, they must use the same method to calculate their respective deductions. That is, they must both itemize their deductions or they must both claim the standard deductions.

If one spouse, filing separately, is exempt from filing, the IRS would not question the lack of filing. However, filing tax returns is very important in immigration. First, if the immigration petition is family-based, joint filing would show a commingling of finances, a important indicator of a bona fide marriage. Even if a bona fide marriage can be shown other ways, naturalization applicants are required to show as part of the good moral character test that they are current on their tax obligations.

Your tax professional should be able to help you determine what filing status is best for the both of you financially. However, you should also pay attention to the immigration consequences.

Reputation Level 8
The Internal Revenue Code defines resident and non-resident quite differently than the definitions used for immigration purposes. The key variable is time in the United States, not the person's immigration status.

Each person's federal and state tax return is unique. Whether you file jointly or married but separate is a decision you should make with a tax professional who can assess your entire tax plan. She is nevertheless included on your return because of when you married, not when she immigrated. I suggest visiting www.irs.gov and reviewing publication 504.

Good luck!

David L. Wilson, Esq.

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