Filing taxes can be complicated, especially when you’re in the process of applying for a marriage-based green card. Immigration laws and tax rules intersect in ways that can be difficult to navigate. To help clear up some of the confusion, we’ve gathered answers to some of the most common tax-related questions asked by people applying for a marriage green card. We spoke with experienced immigration attorneys from the Law and Visas network to provide you with clear, reliable guidance.
1. How Should We File Our Taxes: Married or Separately?
If you are married by the end of the tax year (December 31), you should generally file your taxes jointly. Immigration authorities consider your tax filing status as part of the evidence to show that your marriage is genuine. Filing jointly is usually the best approach to demonstrate the validity of your marriage.
If you choose to file separately, there should be a valid tax reason for doing so. For example, if you want to take advantage of specific deductions or if one spouse has significant medical expenses. If you’re unsure about the best choice, it’s a good idea to speak with a tax professional. This way, if the issue comes up during your marriage green card interview, you can explain that your tax professional advised you on the best way to file.
2. What If My Spouse Doesn’t Have a Social Security Number (SSN) Yet?
If your spouse doesn’t yet have a Social Security Number (SSN), they can still file a joint federal tax return. They’ll need to apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7, which should be submitted along with the return. It’s recommended that you speak with a reliable tax professional to guide you through this process, ensuring everything is done correctly.
3. If Both Spouses Are Legal Permanent Residents but Haven’t Worked, Do They Still Need to File Jointly?
Even if neither spouse worked during the year, you can still file a joint tax return as long as you were married on December 31st, the last day of the tax year. Both spouses are required to report worldwide income, which includes income from outside the U.S., even if they were not working within the U.S.
Remember, green card holders must file taxes annually, reporting any income they have, no matter where they live.
4. Should I File Taxes Now to Speed Up the Green Card Process, or Should We Wait and File Jointly?
This depends on your situation. If you’re in an out-of-status situation or your nonimmigrant visa is about to expire, you may want to prioritize applying for your green card. If you get married at the beginning of the year, your taxes will be filed as “single,” so the timing isn’t as important.
However, if you get married toward the end of the year, such as in November or December, you’ll have to wait until January to file your taxes as married and jointly. In such cases, the green card application might be more urgent, and you can wait to file taxes until the next tax season.
5. I Was Unemployed for Part of the Year. Will That Affect My Sponsorship?
When sponsoring a spouse for a green card, USCIS is primarily interested in your income and whether it meets the required minimum level for a sponsor. They care more about your current earning trend than any specific time you were unemployed. A brief period of unemployment should not negatively affect your green card application as long as your most recent tax return shows you meet the required income threshold.
That said, if USCIS feels more financial evidence is needed, they may issue an RFE (Request for Evidence), and you might need a joint sponsor to meet the income requirement.
6. Who Can Be Claimed as a Dependent in a Multi-Generational Household?
In multi-generational homes, you might have other relatives living with you, such as parents or children, who could potentially be claimed as dependents on your tax return. However, it’s important to consult with a tax professional before claiming anyone as a dependent. Misclaiming dependents can lead to serious tax consequences. Your tax professional can help you navigate the rules to ensure you’re compliant with IRS guidelines.
7. What If My Spouse Hasn’t Filed Taxes Due to an Extension or Past-Due Taxes? Can They Still Sponsor Me?
If your spouse hasn’t filed their tax return because they were granted an extension or have past-due taxes, they can still sponsor you for a green card. They’ll need to show one of the following:
- They’ve filed their federal tax return.
- If it’s after April 15, they can provide proof that they received a tax extension.
If neither option applies, your spouse may need to explain why they were not legally required to file a return for the previous year.
8. I Have Past-Due Taxes. What Should I Do as the Sponsor?
If you, as the sponsor, have past-due taxes, the best course of action is to enter into a payment plan with the IRS. Once you’re on a payment plan and making regular payments, you can continue with the sponsorship process. You’ll need to provide proof of your payment arrangement to show USCIS that you’re managing your tax debt responsibly. To learn more about applying for an IRS payment plan, you can visit the IRS website for details on how to proceed.
Filing taxes while applying for a marriage-based green card can be complicated, but with the right advice, it doesn’t have to be overwhelming. If you’re unsure about how to file your taxes, it’s always best to speak with a qualified tax professional who can help guide you through the process. Law and Visas are here to help with your green card application and ensure everything is filed correctly, including your taxes, to avoid delays or complications.
By addressing these common tax questions, you can move forward with your green card application with confidence and clarity.
