Tax returns, is 15th April the last date?

slimsmile

Registered Users (C)
I am a green card lottery winner, last year I visited NYC for 3 weeks and picked up my green card, it was my first visit to USA.

I am not living permanently in USA yet because of my job abroad. Now I ll go in few days to NYC to apply for a social security card and for the tax returns. My question is if I have to do it before 15 april or it can be done any time?

Someone told me that 15th April is the last date for tax returns otherwise I will loose my greeen card.

Please advice? :confused:
 
April 15 is the deadline, but you won't lose your green card if you miss it*. You'll just get penalized by the IRS if you owe taxes that haven't been paid by April 15.

You can apply for an extension to file taxes, which is normally granted automatically and you'll get until October 15 to file it. However, it is not an extension of the time to pay taxes; you still have to estimate what you owe and send in the money before April 15. If when you file the actual tax return later in the year it turns out that your estimate was too low, you'll have to pay the difference plus a penalty. If the tax filing results in a lower tax liability than your estimate, you'll get a refund for the difference.

Note that as a green card holder you are taxed on worldwide income. There are tax treaties and credits that can be used to offset most or all of the double taxation if you are also taxed in a non-US country, but the rules are complicated and I would strongly advise you to use a tax professional (not a part-timer like people at H&R Block). There are firms with accountants who specialize in US+foreign country taxation. It may cost you a couple hundred dollars to use them, but if you try to do it on your own you either risk paying too much taxes because you don't know how to take advantage of all the foreign tax treaties and credits, or you pay too little and have to pay IRS penalties.

I went through a similar thing when I first moved to the US. I did my own estimate of taxes based on my incomplete knowledge and sent in an extension request in April with the money. Then a few months later I got a firm to handle the actual tax return. It turns out my April estimate was a little low, so I had to pay something like $12 in penalties. But if I didn't request the extension and didn't send in the estimated amount, the penalty would have probably been over a thousand dollars.

Note that if your worldwide income is under about US$8000 (after converting from foreign currency and including non-work income such as interest and dividends), you probably won't owe any US taxes and may not have to file. If you don't owe anything but you file taxes late without applying for an extension, there won't be a penalty, because the penalty is based on a percentage of what you owe.

*however, if you are outside the US for a long time (generally this means over 6 months straight, or multiple consecutive trips of under 6 months each but adding up to over a year), your green card may be revoked for abandonment of residence. When deciding to revoke it for abandonment of residence, they look at whether you filed taxes, among other factors. So you won't lose the green card purely for missing the deadline, but failing to file taxes on time (or at least apply for an extension before the deadline) could jeopardize your green card when considered in conjunction with your absences from the US.
 
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The actual filing of a tax return is not a requirement for maintaining Green Card. What is required is that -- when dealing with IRS -- you always treat yourself like a Permanent resident and not as a non-resident, and meet all the obligations that entails.

If you meet none of the criteria under the "Do I need to file" section of the 1040 guide, then you don't have to file, and will not harm your GC.

You may need to file separate tax-related documents to report the existence of foreign accounts or trusts, but that would still not require filing a tax return, and would not harm your GC.
 
The actual filing of a tax return is not a requirement for maintaining Green Card.
For what it's worth, on page 10 of the "Welcome to the US" guide, they say you must "File federal, state, and, if applicable, local income tax returns" in order to maintain your status.

What is required is that -- when dealing with IRS -- you always treat yourself like a Permanent resident and not as a non-resident, and meet all the obligations that entails.

I'm assuming that if you changed your status from a non-immigrant to immigrant in 2010, you can file as a non-immigrant for 2009?

I'd appreciate it if someone who knows the actual law could provide a reference.
 
I'm assuming that if you changed your status from a non-immigrant to immigrant in 2010, you can file as a non-immigrant for 2009?
Generally yes, unless the amount of time in the US in 2009 and the rules applicable to your nonimmigrant status would require you to file as a resident. For example, while on H1B you normally have to file taxes as a resident, even though you have nonimmigrant status.

But it is way too complicated and off-topic to get into all those tax rules on this forum. If you have a situation like that, read IRS publication 519 and consult an accountant or tax attorney.
 
I think that if a person got GC in 2010, they would file as resident in 2010. But if they got GC in 2009 (as the OP stated), he will need to file as resident in 2009, but report only that income which he/she earned after getting GC OR entering US - whichever is earlier (I am assuming the GC is issued a day or so after entering US ... if not, there is probably no difference).
 
I'm just interested in finding the statutes that discuss how one's PR status and eligibility to become a citizen are affected by tax returns (not the other way around).
 
Unfiled tax returns can prevent you from becoming a citizen, unless your income for the unfiled years was small enough to exempt you from filing.

Failing to file tax returns while abroad on long trips can also result in losing your green card.
 
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