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    gajoguy's Avatar
    gajoguy Posts: 3, Reputation: 1
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    #1

    Oct 14, 2011, 12:10 PM
    Questions on G4 visa taxes, married to US citizen.
    Hello,
    I just found this website I've read some other answers on G4 visa questions but none quite addressed our situation. My wife is transitioning from a Green Card to G4 in order to work full time at the UN (I guess the UN typically requires US permanent residents to renounce their green cards and switch to G4). I am a US citizen and we have a son together. My wife is starting her new job in a few weeks but has some income earned earlier this year while still on her green card.
    1) Is it correct that we would file as Married Filing Separately so that she can maintain her tax exempt status on her UN income?
    2) She was a permanent resident for the first 10 months of 2011 and a G4 non-resident for the last 2 months (at least for immigration purposes, but I'm not sure how this affects her tax status) so does she need to file a 1040NR or a regular 1040?
    3) Presumably only her income earned at the UN is tax-exempt so how will she be taxed on her income earned while she was on her green card?
    4) Can I claim my wife and my son as dependents on my 1040 tax return?
    5) Can my wife continue to invest in a Roth IRA? Maybe only with her income that was earned on the green card?

    Thanks very much!
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
     
    #2

    Oct 27, 2011, 08:49 AM
    1) Yes.

    2) She will file an expatriate dual-status return, filing BOTH Form 1040 and 1040NR. Note that this is NOT a return for amateurs; get professional help!

    3) Her U.S.-sourced income will be taxed using the Married Filing Separate tax tables, and she will NOT be allowed to claim the standard deduction.

    4) No; she will claim her own personal exemption on her dual-status return.

    5) Yes, she can continue to invest in the Roth IRA.

    Since she needs professional help on her dual-status return, have her email me at [email protected]. I have extensive experience in this type of return.

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