ILLMAS Posted February 28, 2022 Report Share Posted February 28, 2022 Potential new client was born in the US, as a child moved to a foreign country and worked and paid taxes as an adult to the different country they lived in, in 2021 they moved back to US, got married to a foreigner (tourist visa) and would like to file a 2021 tax return. Unfortunately they never filed US tax returns and the last country they lived in filing tax season doesn't start until September 2022 and they also made so little in 2021 that they are not required to file (foreign country and US). As one's duty, the person was made aware of their tax obligation as a US Citizen.... and so forth, besides charging them a consultation fee what do you recommend I should file: A. Wait until they prepare their 2021 in XYZ country? B. File with US income only and apply for an ITIN for the spouse? C. A and B D. Eject myself Thanks Quote Link to comment Share on other sites More sharing options...
mircpa Posted February 28, 2022 Report Share Posted February 28, 2022 If they have filed immigration documents they also might requested social security number for foreign spouse on work authorization document. You should file joint 1040 manually leaving spouse's SS blank. Now when foreign spouse's work authorization gets approved he/she will be assigned SS number, Obviously IRS will withheld some portion of their refund or they might pay whichever case may be, you then have them go to IRS & provide SS number to apply payment or issue refund. If they are married in 2021 you have only 2 options married filing jointly or separately. Do not file single. Don't file W7 ITIN. 1 Quote Link to comment Share on other sites More sharing options...
Pacun Posted February 28, 2022 Report Share Posted February 28, 2022 File 2021 at once and request an ITIN for wife. Attach a letter signed by both stating they want to treat spouse as a resident for tax purposes and that they are reporting world-wide income. It doesn't matter when the taxes are filed in the foreign country since you file a calendar year not a fiscal year in the USA. With the pandemic schedule, it will take a couple of years for the spouse to get a social security number and that's what the ITINs are for. Remember that filing for 2020 will give him stimulus 1 and 2. So, I would file since it is not my fault that money was given away like crazy in 2020 and 2021. 2 Quote Link to comment Share on other sites More sharing options...
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