Immigration Corner | My fiancé owes taxes, can he still file for me?

Dear Mrs Walker-Huntington,

My fiancé lives in the United States and we are planning to get married in October, but I have some concerns. Recently, he told me that he was written to by the IRS informing him that he owes taxes and he has made arrangements with them on a payment plan. Is it possible for him to file for me with these outstanding taxes when we get married?

CB

Dear CB,

Americans, green card holders and persons who earn US income are obligated to file yearly federal income tax returns with the Internal Revenue Service (IRS). Anyone who is not a US citizen or permanent resident who earns US income should consult with a US certified public accountant to determine their US tax obligations.

A person who is employed normally has taxes deducted each pay period and at the end of the year is issued a W-2 Form that summarises their income and year-to-date deductions. Other persons who are self-employed, or a contract worker, may be paid without tax deductions and at the end of the year they receive a Form 1099. Both the W-2 and 1099 forms are shared with the IRS and when tied to your social security number, the IRS knows your income and your tax obligations.

If you did not have enough or any amount deducted for taxes from your income during the course of the calendar year, then you will owe federal income taxes. If what is owed is more than you can afford to pay in one payment, the IRS will make payment arrangements with you to pay your amount due over time, with penalties and interest.

When a person files a petition for a relative, the fact that they owe the IRS will not be an issue for the filing. What US Citizenship and Immigration Services looks at during the petition process is that (1) The petitioner has filed income tax returns – if they have not, they must submit a sworn affidavit as to why they have not; and (2) The petitioner’s income is sufficient, according to their guidelines, that they can afford to support themselves, their family and the intending immigrant(s).

Your fiancé’s IRS issue of owing taxes should not affect his petition for you as his wife.

Dahlia A. Walker-Huntington, Esq, is a Jamaican-American attorney who practises immigration law in the United States; and family, criminal and international law in Florida. She is a diversity and inclusion consultant, mediator, and former special magistrate and hearing officer in Broward County, Florida. info@walkerhuntington.com