Your Tax Question - 007

Dear John, I married a man from Istanbul and we live in Colorado. He is not a citizen of the US, will he need to file a tax return this year? Thanks, Erin.
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Hi Erin,

Congrats on the marriage and welcome to self-denial ;-). There are 3 things to consider with a resident alien:

1. Has he become a legal permanent resident any time this year?
   
2. Has he ever elected to be treated as a US citizen with the IRS before this?
   
3. Does he satisfy the “Substantial Presence Test” (http://www.irs.gov/businesses/small/international/article/0,,id=96352,00.html)?
   

If any of these are true then yes he must file a tax return this year.

Yours,
John

PS. My services are not that pricey. If you hurry, you can become 1 of my 30 clients for this tax season. Email me.