Do I need to file a US Tax Return?

I didn't make very much money and I only went over the minimum by about $1000 but I still need to file. I am confused as to whether I qualify for the physical presence test and if I do how I figure out the "part year exclusion". Hopefully someone can help!

I think I meet the physical presence test because from when I arrived 26/02/11 to now I have only spent 20 days in the US. Since I wasn't in the UK for the whole of the tax year does that mean I qualify for the "part year exclusion"? Or do I not meet the threshold since my 330 days were not before the end of the tax year?

If I don't qualify for the physical presence test then where does that put me and do I have to pay taxes on the £1500 I earned in the UK?

Any advice would be appreciated!!

I am getting my information from-  http://www.taxesforexpats.com/expat-tax-advice/foreign-income-exclusion.html I have to

You are correct. You meet the PPT when you have passed the 330th day in the UK.  You can claim the partial exclusion.

I might be moving to the UK this year and I know I will get my W-2 form next year, will I need to come back here to file my tax return or can I have one of my family members file for me (which I can write a letter that says they can file my tax return)?

How do I file taxes with my husband who is a BC and I am a USC? What form do I need? For the change of address form do I need to include my DH because he never lived in the USA?

I am a U.S. citizen, 72 years old, and I live in the U.S. , where I have been for the past 12 years. I receive a small private pension from a U.K. company.The M.H.R.C. deducts their Paye, before payment is sent to me over here.I all per a letter from my pension administrator, back on July 30,1998.  suffer from M.S., and have been in and out of hospital for the past 7 years. My pension has gone via D.D., into my wife's account. Requests from revenue for self assessment filing has gotten lost in my fog. I am now trying to sort through neglected issues, and have  found these revenue inquiries, and penalty assessments. I now have copies of all the correspondence, and forms. I spoke with them. They are short on sympathy. In reading through the forms today they really are for a U.K. citizen, and asking information as though I am U.K. citizen. Does anyone have any info on this?Is there a simple form for this, I can request?  Why am I getting a U.K. tax request, when I only receive one payment from the U.K., and it was processed by my pension administrator? Any info is deeply appreciated.
Best Regards

I am a U.S. citizen, 72 years old, and live in the U.S. I receive a small private pension from a U.K. company.The M.H.R.C. deducts their Paye, before payment is sent to me over here.I  suffer from M.S., and have been in and out of hospital for the past 7 years. My pension has gone by D.D., into my wife's account. Requests from revenue for self assessment, has gotten lost in the fog. I am now trying to sort through neglected issues, and have  found these revenue inquiries. I now have copies of all the correspondence, and forms. I spoke with them. They are short on sympathy. In reading through the forms today they really are for a U.K. citizen, and asking information from a U.K. citizen. Does anyone have any info on this?Is there a simple form for this, I can request? Any info is deeply appreciated.
Best Regards

My USC girlfriend left the states in '96 with her Irish husband and lived in Ireland until 2011. During that time she only had one low-paid, part-time job for about 6 months from Sept '97 to Mar '98 where she earned £1,574.96 (Irish pounds).

She's never filed a US tax return since leaving America. It seems quite likely that she never reached the threshold of income that requires a tax return to be filed (which appears to be $3,700 for 2011).

We're looking to get married in the next year or so and for me to emigrate to the states as her spouse. We need to make sure her tax affairs are in order before then.

How do I find out what the threshold was back in 97/98 and what the $/IRE£ exchange rate was? If it is necessary to file a return, how does she do it?

Thanks in advance for any help offered.

I am a U.S. citizen, 72 years old, and live in the U.S. I receive a small private pension from a U.K. company.The M.H.R.C. deducts their Paye, before payment is sent to me over here.I  suffer from M.S., and have been in and out of hospital for the past 7 years. My pension has gone by D.D., into my wife's account. Requests from revenue for self assessment, has gotten lost in the fog. I am now trying to sort through neglected issues, and have  found these revenue inquiries. I now have copies of all the correspondence, and forms. I spoke with them. They are short on sympathy. In reading through the forms today they really are for a U.K. citizen, and asking information from a U.K. citizen. Does anyone have any info on this?Is there a simple form for this, I can request? Any info is deeply appreciated.
Best Regards

I have been in a similar situation since 2007 and can tell you that you do not have to pay UK taxes on your UK pension as long as you pay US taxes on it.  When I first started receiving my UK pension, PAYE taxes were withheld until I filed US-Individual-2002 with HMRC.  Before filing that form you need to obtain and enclose a certificate of residency from the US IRS, which you can get using form 8802.
http://www.irs.gov/pub/irs-pdf/f8802.pdf
You should then start reporting and paying US tax on your UK pension, completing a replacement form 1099-R.


I would think that if you have been paying UK taxes on your pension that you would need to do a self assessment but I have no experience with doing that, and I am not a tax pro.

Technolog, I'm not a tax expert so do research it further or get an accountant to help, but I was under the impression that the IRS can only go back 6 years anyway, so before 2007 no longer matters.

Do get some proper advice though! Good luck!

Hi there
you might find this interesting.
http://www.taxadvisorypartnership.com/?p=1416 [nofollow]
good luck!

Just a hint that the extension deadline for filing IRS Form 7004 is drawing close now on 15 March 2014. This may be required for those UK SIPP holders who file IRS Form 3520-A (Annual Return of Foreign Trust with US Beneficiaries) and also for other trustees of UK grantor trusts.

I guess it's that time of year again folks!

Background: I'm a USC...I married a UKC in 2005 and went to live in the US. She received the SSN, spouse visa, green card and all that! In 2010, we moved back to the UK with no intention of going back to the US in the foreseeable future (bye-bye green card  Sad ).

Since we moved to the UK I've been filing a joint return. She has no connection to the US anymore, no job, no bank account, no investments...nothing.

My questions are...what are the filing requirements for her? Will I always have to file a return for her, either joint or individual? Or is there a time limit on situations like this where I can cease filing for her and just do an individual return for myself?

Any advice is appreciated. I know there are some very knowledgeable people that follow this tax forum and I look forward to hearing everyone's thoughts.

Thanks!

Bill

Similar question here...

I'm a USC married to a BC, and I have been filing my tax returns OK each year.  I understand I still have to file even though last year I earned zero. 

My question is...last year I earned nothing but my British wife did earn (£12,000).  I believe I can file as 'married filing separate' so she doesn't have to declare her earnings to the US Tax.  But does she still have to fill in any other separate forms, even though her earnings are so low we wouldn't owe money anyway?  She has no US income or connections at all, but she does have a ITIN number that we have used in previous tax years when we have filed jointly.

We're just worried that if I file separate and she doesn't file any paperwork at all that this will cause problems.

We both live permanently in the UK.

Many thanks for any help on this.
Ken

I'm a UK/US dual citizen through being born in the states (both parents british). We moved back here to the UK when I was around 1yr old and have lived here ever since (now 27). As such I have never paid taxes in the US and don't have social security number. Recently I've discovered that maybe I should have been paying some US tax or at very least been filing. Can anyone clarify the issue and point me in the right direction if I do need to file (looked at the forms but they all need a SSN) I am currently earning over the $80k threshold.

Tharpage, I believe you can choose to file a return "Married filing separately." Since your spouse is not a US citizen, she is not required to file, and this is the simplest way, as filing jointly requires you to report her information.

I believe this is also what UKKen would do, though I don't know for certain if previously having an ITIN makes any difference.

Parky86, as you are a US citizen you are right that you should be filing tax returns irrespective of how much you earn. This link has more information on applying for a Social Security Number:

http://london.usembassy.gov/cons_new/faqs/faq_fbu_ssn.html

Any experts here to answer these recent questions more thoroughly?