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.

As a US citizen, you have an obligation to file a US tax return regardless of where you live. If you haven't filed tax returns for the last few years, you may need to catch up on your filings before moving back to the USA. Here's what you should consider:

1. Filing Past Tax Returns: If you have not filed US tax returns for the last 3-5 years, it's essential to get compliant before moving to California. The IRS has a program called the Streamlined Foreign Offshore Procedures, which allows taxpayers living abroad to catch up on their tax filings without facing severe penalties. You will need to file your tax returns for the past three years and provide FBARs for the corresponding years for your foreign financial accounts (if applicable).

2. Reporting Foreign Accounts: As a US citizen living in Greece, you might have had financial accounts outside the USA. You'll need to report these accounts through FBAR filings if the aggregate value of the accounts exceeded $10,000 at any time during the year.

3. Joint Tax Return with Non-Resident Spouse: If your wife is a non-US citizen and will continue to live outside the USA, you have two options for filing your US tax return:

a. You can choose to file a "Married Filing Separately" status, reporting only your income on your US tax return. Your wife will not be required to provide an SSN or ITIN in this case.

b. Alternatively, you can apply for an Individual Taxpayer Identification Number (ITIN) for your wife, allowing you to file a joint tax return. The ITIN can be obtained by submitting Form W-7 along with your tax return.

4. Moving to California: Once you move to California, you'll be subject to federal and state income taxes based on your income earned in the USA. Be sure to review California's tax laws and filing requirements as they may differ from federal tax laws.