Tax return form help

matfren wrote:

Hi all,
I'm new to this, so I could use any available help.
I'm a US citizen living in Greece since from the age of 5 and I'm thinking of moving back to the USA, to be more specific, California. I am married to a citizen outside the US, we have two daughters (aged 8 and 13), they became US citizens in 2017, through my mother who lives in the US, all her life.
I have never filed a tax return and my question is, do I have to file for the last 3-5 years (so I have read) or do I have to wait until I move and get a job? If the answer is yes, how do I file a joint tax return when my wife doesn't have an SSN?

Thank you very much in advance.
Regards
Matthew

Matthew, you have some technical questions and the answers will depend on many factors.  I recommend you make an appointment at the U.S. Embassy in your area to get clarification. 

I can give you some general advice, but you need to understand that each person has unique circumstances and depending on the facts, the answers may be different.  However, here is some general guidance:

1. You are a U.S. citizen but your spouse is not a U.S. citizen.
2. If you want to file a U.S. income tax return with your non U.S. citizen spouse, he/she must have either a U.S. social security number or a taxpayer ID (aka TIN).  If the non U.S. citizen spouse is qualified to obtain a U.S. social security number, they must fill out and submit IRS Form SS-5.  If the non U.S. citizen spouse is not qualified to obtain a U.S. social security number, they must fill out and submit IRS Form W-7.  Please understand that there are numerous documents that must be submitted with the form and originals or certified copies are required.  You can find the forms and instructions on the IRS website.
3. It is going to take time to get the documents, the form completed and get a taxpayer ID for your non-U.S. citizen spouse.  Assuming you get it, when you file the U.S. tax return, you have to include both your income and your non-U.S. citizen spouses income.
4. Since you stated you have never filed a U.S. tax return, the statute of limitations never started so technically, you can file tax returns for all the years that you did not file tax returns.  However, if you owe U.S. tax, it could get ugly.  Also, there is a nasty penalty for failure to file.  So if you are considering filing U.S. tax returns in prior years, you better get a professional tax advisor.
5. Finally, yes, as a U.S. citizen, your income is subject to U.S. tax, no matter where you live or earn it.  However, if your income is low enough, you are not required to file a U.S. tax return.  But since your married and have kids, I highly doubt you would qualify.
6. Based on your questions, your spouse does not have a U.S. visa or green card?


Good luck with your endeavor.  You have a long road ahead of you.  Good luck.

IRS.gov is the official site handling taxation. Google expat taxes. You will need the three most recent years income tax filings for your wife's petition.
Uscis.gov walks you through the visa process for your spouse. You are currently looking at 12-24 months processing with everything being in stellar order. Best of luck!
US embassies are not immigration consultants.

Thank you.