Do we need to declare foreign income earned before my husband got his visa/became a greencard holder?

[toriotwn]

My husband earned a modest salary abroad before moving to the US on a spousal visa in October; he got his greencard a few months later. Because he was not a US resident when earning this income, should it be declared? And if so, will we need to file separately? To thicken the plot, his name was on my HSA for 2019 (which I started in November after we'd moved to the states).

I am a US citizen who lived abroad until August 2018-October 2019.

[KarenJ2]

What date did he receive his green card?

[toriotwn]

Hi KarenJ2,

Thanks for your quick response! He worked abroad jan-sep. He got his spousal visa in August and entered the US in October. He got his greencard in early 2020.

[KarenJ2 · Accepted solution]

The easiest solution is to file married filing separately this year.  He would file a nonresident return if he had any US source income in 2019. 

TurboTax does not support nonresident returns. 

However we have a partnership with Sprintax offering a nonresident tax filing solution to our TurboTax customers.  

Visit the TurboTax/Sprintax site for more info or to get started. 

If he has a SSN , you can elect to file married filing jointly.  You would need to both declare your worldwide income for calendar year 2019.  The election is a statement you both sign and attach to your tax return before mailing.  You can use foreign tax credit to help offset double taxation.  You will not be able to e-file.

Please see page 9 of Publication 519 for Nonresident spouse treated as a resident. On that page you will also see How to Make the Choice.  

How to print and mail my online return.

[toriotwn]

Hi KarenJ2,

Thanks again for your reply. He does have a SSN. And I assume we have to file jointly since he was on my HSA for 2019 and my contributions were over the individual limit.

Thanks!