From Canada - green card processing

[oceanlovin'ea]

New client came to me. She is an American citizen and married a Canadian man in June. He is here on a K-1 marriage visa and his green card is processing. He is working now. He filed a Canadian tax return. He has a social security number. My question is about filing their joint tax return for 2014. He did have US income in 2014, small amount (probably started working in December. Since he has already done a Canadian return, does he include that income on his US tax return? Does the kind of visa he has have an significance on how he files? He came into country about a week or two before they got married.

If you could point me in the right direction to look up how to file this return I would really appreciate it.

Linda, EA

[Uncle]

It can be complicated

The new husband is likely a dual-status alien for 2014. As a dual-status alien, he would be taxed on his US income for the period before he came to the US, and his world-wide income for the period he was in the US. He likely has the option of being taxed on his world-wide income for the entire year, if that is to his benefit.

Pub 519 is your friend.

[oceanlovin'ea]

Let me see if I understand correctly...On the US return I will only put the income from June 6th onward. The income he had before that in Canada was taken care of on the Canadian return. If the only income he had after he came in the states is the W-2 that he gave me, then that is all that I put on this tax return. Correct?

I will look at Pub 519. Thanks.

Linda, EA