# Another Tax Question



## brazilgirl

As many here, I am lost and really need a guiding light.

I have lived in Brazil since 1989... I moved here when I just turned 20. My income is very low ( less than $5000 a year). I have been married since 1995 to a Brazilian. His income and properties are considerable.

I have never again lived in the US and have never stayed longer than a months time when visiting. Last year , for example, I stayed for 15 days visiting.

My bank contacted me to sign the FACTA form recently..they had no knowledge about what it really meant and its consequences. I had to sign it and send it the same day so no real time to investigate it.

I have joint accounts with my husband , but the income is his and he is the " title" account holder. I am a dependent on his income tax.

Do I have to file? What should I do?


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## BBCWatcher

You have to file FinCEN Form 114, including back years if you haven't filed them yet.

At $5000/year of income (plus your share of the passive income associated with the joint accounts), you meet the U.S. tax filing threshold for Married Filing Separately. (Whether you actually owe tax is a very separate question -- don't panic.) By any chance do you have a child yet? I'll elaborate in a moment why I'm asking that question.


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## brazilgirl

BBCWatcher said:


> You have to file FinCEN Form 114, including back years if you haven't filed them yet.
> 
> At $5000/year of income (plus your share of the passive income associated with the joint accounts), you meet the U.S. tax filing threshold for Married Filing Separately. (Whether you actually owe tax is a very separate question -- don't panic.) By any chance do you have a child yet? I'll elaborate in a moment why I'm asking that question.




Yes, I have three children. All are dual citizens who have never lived in the US.
So I have to file back taxes how far back? Argghhhh. This is just freaking me out.
My husband has never been a resident of the US and has never worked there. Thank you so much for your help.
My declared income this year was actually less than $2000.


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## brazilgirl

My biggest worry is the following:
My husband has a lot of assests. They were purchased with his declared income. He is Brazilian. The money came from his work. He has never been a US citizen nor lived in the US. He has considerable savings in the banks which have my name on them in case of death so I can access the money.
Only one bank has asked for the Facta form... We do have money in other banks. They have not contacted me.


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## BBCWatcher

Wow, are you in luck! In all likelihood you're going to get thousands of dollars per year in free money from the IRS thanks to the Additional Child Tax Credit. You'd file as Head of Household, skip the Foreign Earned Income Exclusion (and only take the Foreign Tax Credit), and of course take the Additional Child Tax Credit. Bingo, $1000/child, less any U.S. tax owed (likely zero or at least very near that).

Can you get a 2012 tax return prepared quickly, assuming you had at least one child born in 2012 or earlier? The deadline is fast approaching to claim that year's refundable tax credit. That's the most pressing issue right now, I'd say, if you can jump on it.

FinCEN Form(s) 114 (and possibly also IRS Form 8938) will need to be filed, yes, but those are only financial disclosure reports and don't result in tax -- which in your case may be very negative tax, i.e. you won the lottery, so to speak. Hug and kiss those U.S. citizen kids a few more times.


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## brazilgirl

All my children were born prior to 2012...
I live in a small town in Brazil . There are no CPAs here ...nor anyone that has any idea about American taxes! 
Would you recommend just doing it myself?
I know the deadline is this coming week ( procrastination due to paralyzing lack of knowledge and fear , anyone?) . I read that expats can file for a June extension. Is that true?
Thank you for the incredible help. If I get money back, I would dance in happiness!


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## BBCWatcher

Yes, give it a try. Start with 2012, and spend $12.95 to get that year's TaxAct Deluxe. See if you can get 2012 done quickly with TaxAct. Use Head of Household filing status (since you're married to a non-resident alien spouse), skip the Foreign Earned Income Exclusion, take the Foreign Tax Credit, and take the Additional Child Tax Credit. Then see what happens. You'll also need to attach the overseas residence statement described in Publication 54 to that tax return. I'd feel much better about claiming that child tax credit if you can somehow get that 2012 tax return sent to the IRS so it gets there by April 15 -- this'd be worth Fedexing if my hunch is correct, if you're entitled to substantial free money. The rule is that you have three years from the original filing deadline to claim money the IRS owes you, and I'd rather you not test the overseas part of that equation (June 15) if you can avoid it.

The rest you can tidy up within the next days and few weeks, but 2012 is the most pressing issue, if my hunch is correct.


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## brazilgirl

BBCWatcher said:


> Yes, give it a try. Start with 2012, and spend $12.95 to get that year's TaxAct Deluxe. See if you can get 2012 done quickly with TaxAct. Use Head of Household filing status (since you're married to a non-resident alien spouse), skip the Foreign Earned Income Exclusion, take the Foreign Tax Credit, and take the Additional Child Tax Credit. Then see what happens. You'll also need to attach the overseas residence statement described in Publication 54 to that tax return. I'd feel much better about claiming that child tax credit if you can somehow get that 2012 tax return sent to the IRS so it gets there by April 15 -- this'd be worth Fedexing if my hunch is correct, if you're entitled to substantial free money. The rule is that you have three years from the original filing deadline to claim money the IRS owes you, and I'd rather you not test the overseas part of that equation (June 15) if you can avoid it.
> 
> The rest you can tidy up within the next days and few weeks, but 2012 is the most pressing issue, if my hunch is correct.




Thank you so much...I will get on it.


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## Bevdeforges

Just to give you an alternative point of view on this situation.

Basically, what you need to do to get "street legal" is to comply with the Streamlined Foreign Offshore Procedures as outlined here: https://www.irs.gov/Individuals/Int...-Taxpayers-Residing-Outside-the-United-States Mainly, you file the current tax year plus three years back, and then 6 back years of FBARs (FinCEN 114, or whatever you want to call it) declaring your overseas accounts (and yes, that will include your husband's financial accounts if you are a joint holder and/or have signature authority).

The decision to claim "thousands of dollars of free money" or not is up to you - though it will elevate your profile on the IRS radar, assuming you are seen to be filing "primarily" to claim the money. This may or may not be a concern for you, but it's worth knowing before you start the process.

The forms the bank asked you for are called FATCA (think "fatcat" since that's really who they are after in all this). Basically, they want your US citizen status and your US social security number so that they can report what they need to for the national banking authority, and then the national banking authority can report on to the IRS. You may eventually get a request for a W-9 or other similar form from the financial institutions where you and your husband have accounts - or not. Many banks only seem to search the primary account holders for potential "US persons." At the moment, the only information the foreign banks are required to provide is the year-end balance for accounts held by "US persons." 

To get some understanding of how to file US tax returns, you may want to take a look at IRS publications 54 (for overseas taxpayers) and 17 (a general guide to personal income taxes - often reproduced within the various tax preparation programs and published tax guides in the US). The tax prep software is helpful when preparing your returns for the first time, but even to do the "dialogue" you need to understand a few of the basic tax terms and "peculiarities" of the US tax system.
Cheers,
Bev


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## iota2014

brazilgirl said:


> As many here, I am lost and really need a guiding light.
> 
> I have lived in Brazil since 1989... I moved here when I just turned 20. My income is very low ( less than $5000 a year). I have been married since 1995 to a Brazilian. His income and properties are considerable.
> 
> I have never again lived in the US and have never stayed longer than a months time when visiting. Last year , for example, I stayed for 15 days visiting.
> 
> My bank contacted me to sign the FACTA form recently..they had no knowledge about what it really meant and its consequences. I had to sign it and send it the same day so no real time to investigate it.
> 
> I have joint accounts with my husband , but the income is his and he is the " title" account holder. I am a dependent on his income tax.
> 
> Do I have to file? What should I do?


Hi Brazilgirl -

It comes as a big shock, doesn't it? I left America in the mid-Sixties, and have lived happily in the UK for fifty years - visiting family in America occasionally, but otherwise having no involvement with the country. Then suddenly in 2015 I was being told I should have been filing US income tax returns for the past fifty years. Stressful!

I opted to renounce my US citizenship. To do this, you have to 
a) have another citizenship (so you don't become stateless); 
b) make an appointment at a US Embassy or Consulate to fill in some forms and pay them US$2350;
c) backfile for five years prior to the year of renunciation, then file your final part-year forms for the year of renunciation; also you have to file a final "exit tax" form to certify that you're "compliant" and not rich.

Eventually, you get a Certificate of Lost Nationality from the Dept of State, and you can show it to banks to prove you're no longer a US citizen.

So that's another option you may want to consider.


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## iota2014

brazilgirl said:


> Thank you so much...I will get on it.


Take time to consider your options before you decide what you want to do. Especially when it affects your children's future. They may or may not want to claim US citizenship, with the lifelong obligation to file US tax returns, when they're adults. There's no such thing as "free money", especially from the USA.


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## BBCWatcher

iota2014 said:


> Take time to consider your options before you decide what you want to do. Especially when it affects your children's future. They may or may not want to claim US citizenship.....


Iota2014, Brazilgirl already disclosed that her children are U.S. citizens. Bridge already crossed -- as it certainly should have been, in my view.


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## iota2014

BBCWatcher said:


> Iota2014, Brazilgirl already disclosed that her children are U.S. citizens. Bridge already crossed -- as it certainly should have been, in my view.


No bridges have been irrevocably crossed, and your view on what "should" happen be isn't relevant. Nor is mine. It's up to the OP and her spouse to decide what's best for their minor children. The "US Citizenship" thread on this forum covers a lot of the facts and factors they may want to consider.

http://www.expatforum.com/expats/expat-tax/988297-us-citizenship-thread.html


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## brazilgirl

Woke up to all this helpful discussion.

I understand the desire to renounce citizenship. The situation does seem unfair since I have not lived or worked in the USA since 1989. However, I do not plan to renounce at this point. My husband and I fiddle with the idea of spending time in the US after retirement. I want things in order in able to leave that door open. The reason we haven't moved to the States is my husband is a physician and has an established practice here. With the way things are here now, we have even considered moving to another country . Starting over is daunting but sometimes tempting.

Another factor is my children. My eldest is already in college. She has no income as of yet but I know she will have to take care of future tax issues as well.

My middle son is thinking of attending college in the US... Another factor to think about.

My main interest is to become " legal" as far as taxes go and not have to pay anything to the government, lol. I hadn't even considered the possibility of getting any tax back form this process. Let's see what happens.

Last night I filled out a form with an online expat tax service ( the big famous one). As I am completely new to the tax game, I am feeling overwhelmed.

Even if I have to pay a fee for peace of mind, it will be worth it. I have not heard back from them yet... Waiting to assess the damage and explore alternatives.

I am glad I started this conversation. It has been enlightening. Appreciate all the input and welcome more!


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## brazilgirl

Bevdeforges said:


> Just to give you an alternative point of view on this situation.
> 
> 
> 
> Basically, what you need to do to get "street legal" is to comply with the Streamlined Foreign Offshore Procedures as outlined here: https://www.irs.gov/Individuals/Int...-Taxpayers-Residing-Outside-the-United-States Mainly, you file the current tax year plus three years back, and then 6 back years of FBARs (FinCEN 114, or whatever you want to call it) declaring your overseas accounts (and yes, that will include your husband's financial accounts if you are a joint holder and/or have signature authority).
> 
> 
> 
> The decision to claim "thousands of dollars of free money" or not is up to you - though it will elevate your profile on the IRS radar, assuming you are seen to be filing "primarily" to claim the money. This may or may not be a concern for you, but it's worth knowing before you start the process.
> 
> 
> 
> The forms the bank asked you for are called FATCA (think "fatcat" since that's really who they are after in all this). Basically, they want your US citizen status and your US social security number so that they can report what they need to for the national banking authority, and then the national banking authority can report on to the IRS. You may eventually get a request for a W-9 or other similar form from the financial institutions where you and your husband have accounts - or not. Many banks only seem to search the primary account holders for potential "US persons." At the moment, the only information the foreign banks are required to provide is the year-end balance for accounts held by "US persons."
> 
> 
> 
> To get some understanding of how to file US tax returns, you may want to take a look at IRS publications 54 (for overseas taxpayers) and 17 (a general guide to personal income taxes - often reproduced within the various tax preparation programs and published tax guides in the US). The tax prep software is helpful when preparing your returns for the first time, but even to do the "dialogue" you need to understand a few of the basic tax terms and "peculiarities" of the US tax system.
> 
> Cheers,
> 
> Bev




When you say "elevating" my profile on the IRS profile, what does that entail exactly and what would the risks be?


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## Bevdeforges

brazilgirl said:


> When you say "elevating" my profile on the IRS profile, what does that entail exactly and what would the risks be?


Elevating your profile refers to the notion that filing just to get some "free money" can be seen as something worth monitoring over time. Practically speaking, tax returns are selected for audit based on a point-system, whereby "odd" or "unusual" items collect a certain number of points. Those returns with the greatest number of points are the first selected for audit. 

Generally speaking, to get selected for an audit, you have to have something on your return that indicates the IRS may be able to reclaim a material amount of money back from you. They do occasionally just pull random returns to audit, though this is pretty rare these days.
Cheers,
Bev


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## brazilgirl

Bevdeforges said:


> Elevating your profile refers to the notion that filing just to get some "free money" can be seen as something worth monitoring over time. Practically speaking, tax returns are selected for audit based on a point-system, whereby "odd" or "unusual" items collect a certain number of points. Those returns with the greatest number of points are the first selected for audit.
> 
> 
> 
> Generally speaking, to get selected for an audit, you have to have something on your return that indicates the IRS may be able to reclaim a material amount of money back from you. They do occasionally just pull random returns to audit, though this is pretty rare these days.
> 
> Cheers,
> 
> Bev




The only reason I am filing this year is because the bank contacted me.  No second intentions.

If, lawfully, I get a return... Well, that would be delightful. I am interested in not having any future headaches or surprises.

What would be your recommendation in my situation?


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## BBCWatcher

Claim what you are legally, truthfully entitled to claim. If that's one or a couple Additional Child Tax Credits, congratulations.

By Bev's logic you should send, say, $1,000 more than you owe to the IRS in order to reduce your chance of audit. Or better yet $2,000. Or maybe $5,000. I don't agree with that logic, at least not in the income brackets of mere mortals. Maybe Bev hangs out with a more well-to-do crowd than I do.


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## brazilgirl

BBCWatcher said:


> Claim what you are legally, truthfully entitled to claim. If that's one or a couple Additional Child Tax Credits, congratulations.
> 
> By Bev's logic you should send, say, $1,000 more than you owe to the IRS in order to reduce your chance of audit. Or better yet $2,000. Or maybe $5,000. I don't agree with that logic, at least not in the income brackets of mere mortals. Maybe Bev hangs out with a more well-to-do crowd than I do.




I am mere mortal, lol. As I mentioned, my personal income is quite low. I do not want to cause issue for my husband ... It wouldn't be fair for him to be "punished" financially for marrying a gringa.

As I mentioned, we do have property and such. Purchased with his income, in his name. However, in Brazil, according to the law, should we divorce ( not in our plans-21 years so far) half of the gains would be mine. That is my biggest worry. Are these properties a "liability "?


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## Bevdeforges

BBCWatcher said:


> By Bev's logic you should send, say, $1,000 more than you owe to the IRS in order to reduce your chance of audit. Or better yet $2,000. Or maybe $5,000. I don't agree with that logic, at least not in the income brackets of mere mortals. Maybe Bev hangs out with a more well-to-do crowd than I do.


Not at all. All I am saying is to be aware of what sorts of things attract IRS attention. Frankly, for those of us in the lower income brackets, the extra attention doesn't really amount to a reason for concern, especially for those of us who live overseas.

For those with a number of "aggressive stances" taken on their returns or with large amounts of income or other unusual items likely to draw attention, you may want to evaluate your own risk factors. My Dad used to say that getting audited is actually no big deal, as long as you have made a good faith effort and can explain how you figured your taxes (assuming you did your own). You might actually learn something in the process.

But one question does come out of this discussion: if, for renunciation purposes, you are supposed to "certify that you are compliant" for IRS purposes, then technically speaking, if your income for any of the past five years was less than the filing threshold, you shouldn't have to file - just "certify" (however) that you were not required to file and thus are perfectly "compliant." (Yeah, I realize most folks just file to show that they didn't need to have filed.)
Cheers,
Bev


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## iota2014

Bevdeforges said:


> But one question does come out of this discussion: if, for renunciation purposes, you are supposed to "certify that you are compliant" for IRS purposes, then technically speaking, if your income for any of the past five years was less than the filing threshold, you shouldn't have to file - just "certify" (however) that you were not required to file and thus are perfectly "compliant."


Yes or one may need to file FBARs only. That's what I did.


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## maz57

iota2014 said:


> Yes or one may need to file FBARs only. That's what I did.


The requirement to file FBARs falls under Title 31 of the US code, not Title 26 which is the US tax code. Therefore, when filling out Form 8854 (the exit tax form) one may truthfully certify they are tax compliant for the past 5 years without filing FBARs. (Phil Hodgen has a good discussion about this on his website.)

Also, if one's income doesn't meet the minimum filing threshold one is relieved of the requirement to file Form 8938 even if one's asset total exceeds the threshold for filing that form ($200,000 for those living outside of the US).


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## Pacifica

Here's the link to the Phil Hodgen article Maz mentioned: "Expatriate without filing FBARs? Sure thing".


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## iota2014

For me it was quite useful to file the FBARs, to demonstrate my status as a minnow.

No 1040s, FBARs showing max aggregate of around 20K, and a minimalist 8854 balance sheet. Essentially, the IRS knows nothing about me except that I'm not worth bothering with.


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## maz57

I forgot to mention that if one is using the Streamlined Procedure to catch up on their filings for renunciation and Form 8854 purposes, then 6 years of FBARs should be filed because they are required under streamlined.


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## maz57

iota2014 said:


> Essentially, the IRS knows nothing about me except that I'm not worth bothering with.


And that's all they need to know!


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## iota2014

maz57 said:


> And that's all they need to know!


Exactly.


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## BBCWatcher

Bevdeforges said:


> For those with a number of "aggressive stances" taken on their returns or with large amounts of income or other unusual items likely to draw attention, you may want to evaluate your own risk factors.


You do hang out with the champagne and caviar crowd more than I do.  And I'm a member of the Six Percent Club in good standing.

Taking the Additional Child Tax Credit (ACTC) is not an "aggressive stance." The existence of a U.S. citizen child in a home is not a question pregnant with ambiguity, excuse the pun.



> (Yeah, I realize most folks just file to show that they didn't need to have filed.)


Or to claim refundable tax credits such as the EITC, ACTC, and/or AOTC.

Brazilgirl, the one thing that might foil the Additional Child Tax Credit for you is the level of passive income that your joint accounts generated and, secondarily, how much Brazilian income tax was paid on that income. That'll be the uglier part of your tax situation if there is an uglier side. In hindsight it would have been best for U.S. tax reasons to avoid entering into joint account holdings and instead have "Payable on Death" arrangements, if available -- meaning the accounts would revert to you if your husband predeceases you. But the past is the past. Going forward you could take a look at pulling your name off the accounts (except as the PoD beneficiary), but you'll get to that question after seeing what the tax implications are.

You mentioned you have one college age student. Ask that student to take a look with you at whether one of you can claim the American Opportunity Tax Credit (AOTC). The ACTC only applies to children up to age 17.


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## brazilgirl

BBCWatcher said:


> You do hang out with the champagne and caviar crowd more than I do.  And I'm a member of the Six Percent Club in good standing.
> 
> Taking the Additional Child Tax Credit is not an "aggressive stance." The existence of a U.S. citizen child in a home is not a question pregnant with ambiguity, excuse the pun.
> 
> 
> Or to claim refundable tax credits such as the EITC, ACTC, and/or AOTC.
> 
> Brazilgirl, the one thing that might foil the Additional Child Tax Credit for you is the level of passive income that your joint accounts generated and, secondarily, how much Brazilian income tax was paid on that income. That'll be the uglier part of your tax situation if there is an uglier side. In hindsight it would have been best for U.S. tax reasons to avoid entering into joint account holdings and instead have "Payable on Death" arrangements, if available -- meaning the accounts would revert to you if your husband predeceases you. But the past is the past. Going forward you could take a look at pulling your name off the accounts (except as the PoD beneficiary), but you'll get to that question after seeing what the tax implications are.
> 
> You mentioned you have one college age student. Ask that student to take a look with you at whether one of you can claim the American Opportunity Tax Credit. The ACTC only applies to children up to age 17.




That is the issue I was discussing with my husband this evening. I am not familiar with PoD but it sound ideal in our situation.

My college age daughter is 18. I do have a 16 year old son who is thinking of attending college in the US.


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## BBCWatcher

OK, so for tax years 2012 (expiring very soon in refund terms), 2013, etc. -- for prior tax years -- you can probably take the ACTC for two children. In tax year 2015 it might be one. So the ACTC refunds are coming to an end as they age. Too bad we didn't catch this earlier! Water under the bridge. 

Tax year 2016 could be the last year when you have joint accounts (and income and reporting) if you decide to switch from joint to PoD beneficiary (if Brazil allows the latter -- it's something fairly common in the U.S.), but you've got plenty of time to decide that question with your husband since it's only April as I write this.

For what it's worth, I'm the American in my household, so things are a bit reversed compared to your situation, but we don't have joint bank or brokerage accounts. My wife is the PoD beneficiary on as many accounts as allow that, and she holds a pair of supplemental credit cards tied to a pair of my credit card accounts. (Supplemental credit cards aren't joint assets, but her credit rating is established and improves with them -- and they're set for automatic full balance payment.) One of the cards she uses for household groceries, and the other she reserves for emergencies (unlikely). It's better if I pay for as many household and medical expenses as possible since that has no U.S. or foreign (in our case) tax consequences, although we're not maniacal about that. There's an annual gift limit from a U.S. spouse to a non-resident alien spouse north of $140,000 before digging into the lifetime exclusion (north of $5.4 million), but reasonable household and medical expenses don't count. Not that we're particularly close to $140,000/year, but maybe someday. (Actually she has a lower limit thanks to another government's gift limit. My U.S. limit is quite a bit higher than hers, and hers is a hard limit.) The U.S. lets you receive unlimited gifts from your foreign husband -- no idea what Brazil allows -- but if the gift is over some amount that I can't remember it just has to be reported on Form 3520. Reasonable household, medical, and educational expenses don't count as gifts.

....OK, I'm getting too far ahead here. One step at a time.


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## brazilgirl

BBCWatcher said:


> OK, so for tax years 2012 (expiring very soon in refund terms), 2013, etc. -- for prior tax years -- you can probably take the ACTC for two children. In tax year 2015 it might be one. So the ACTC refunds are coming to an end as they age. Too bad we didn't catch this earlier! Water under the bridge.
> 
> Tax year 2016 could be the last year when you have joint accounts (and income and reporting) if you decide to switch from joint to PoD beneficiary (if Brazil allows the latter -- it's something fairly common in the U.S.), but you've got plenty of time to decide that question with your husband since it's only April as I write this.
> 
> For what it's worth, I'm the American in my household, so things are a bit reversed compared to your situation, but we don't have joint bank or brokerage accounts. My wife is the PoD beneficiary on as many accounts as allow that, and she holds a pair of supplemental credit cards tied to a pair of my credit card accounts. (Supplemental credit cards aren't joint assets, but her credit rating is established and improves with them -- and they're set for automatic full balance payment.) One of the cards she uses for household groceries, and the other she reserves for emergencies (unlikely). It's better if I pay for as many household and medical expenses as possible since that has no U.S. or foreign tax consequences, although we're not maniacal about that. There's an annual gift limit from a U.S. spouse to a non-resident alien spouse north of $140,000 before digging into the lifetime exclusion (north of $5.4 million), but reasonable household and medical expenses don't count. Not that we're particularly close to $140,000/year, but maybe someday. (Actually she has a lower limit thanks to another government's gift limit. My U.S. limit is quite a bit higher than hers, and hers is a "hard" limit.)




Lota of food for thought. All my credit cards are supplemental tied to my husbands. 
My three children were born in 1997, 2000 and 2004. A child who is at university and has no income cannot be considered a dependent still?

Does the IRS cross reference my husbands Brazilian tax declaration with mine? Assets, accounts and declared expenses? 

So to get 2012 taken care of I need to do the 114 form and the regular IRS tax form? Please forgive my ignorance...I am quite well informed on many subjects except for finances!


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## Bevdeforges

BBCWatcher said:


> You do hang out with the champagne and caviar crowd more than I do.  And I'm a member of the Six Percent Club in good standing.


No, I just used to work for one of the Big Eight (back when there were still 8 of them) accounting firms.



> Taking the Additional Child Tax Credit (ACTC) is not an "aggressive stance." The existence of a U.S. citizen child in a home is not a question pregnant with ambiguity, excuse the pun.


No one said it was. But if there ARE aggressive positions taken on a tax return to reach that $0 taxes due point, it's something to take into consideration.

It is also entirely possible that, even in a "high tax venue" an individual may not be able to cover the full amount of US taxes due with allowable tax credits from the country of residence. 
Cheers,
Bev


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## byline

brazilgirl said:


> My three children were born in 1997, 2000 and 2004. A child who is at university and has no income cannot be considered a dependent still?


You can probably answer this question for yourself by completing the "Who Can I Claim as a Dependent" interview on this page: https://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers/Filing-Requirements,-Status,-Dependents,-Exemptions/Dependents-&-Exemptions/Dependents-&-Exemptions-2


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