Same Sex Couple Wanting to Visit the U.S.

[Veromar]

Hi All,
First post, first question. I'm an American citizen. My Argentine life partner was denied entry into the U.S. in 2001 for whatever reason. At that time, she was told to not try to enter the U.S. for 7 years. Because she was denied entry, I decided to move to Argentina so we could be together. I have permanent residency and have lived here in Argentina since 2001. I've only been back to the States twice to visit family in all this time. My partner recently obtained Italian citizenship through family and has an Italian passport. We filled out the ESTA form, citing the denied entry, using her Italian info. Her ESTA application was denied and she has no choice but to request a visa. We have already purchased plane tickets to visit the States in January 2015. Can anybody tell me what is the best way to proceed? We have absolutely NO intention of staying in the States. None. We teach English in our home so don't have any proof of income or anything like that. We've never been officially "married", although we can do that here in Argentina. We just don't want to. Any suggestions on how to proceed? Personally, we wouldn't even be traveling there if I didn't want her to meet my father before he dies. They've never met and that's the sole purpose of our trip. Any suggestions would be greatly appreciated.

[T53147]

Are you both not required to pay taxes on your home based business income in Argentina? You are required to pay US taxes on worldwide income subject to tax treaties. Did you ever determine your payment obligations did not require that you file?

She just needs to apply for a visa at the US consulate in Argentina. No one can predict the outcome. Based on her inability to show income to support her visit, it may be difficult.

She should consult a US immigration attorney for a review of her specific circumstances and assistance in documentation and application.

[Disagreeable]

As noted, under recent US changes in tax laws you can be held liable for tens of thousands of dollars in fines.

[Veromar]

Are you both not required to pay taxes on your home based business income in Argentina? You are required to pay US taxes on worldwide income subject to tax treaties. Did you ever determine your payment obligations did not require that you file?

She just needs to apply for a visa at the US consulate in Argentina. No one can predict the outcome. Based on her inability to show income to support her visit, it may be difficult.

She should consult a US immigration attorney for a review of her specific circumstances and assistance in documentation and application.

I appreciate the response but don't believe my tax situation has anything to do with it. I'm the "housewife" while my partner is the "bread winner". Funny how everything turns out to be about money. Will proceed with the visa application process, knowing full well it'll probably be denied and we'll be out another $500usd. lol. Thanks again for the input.

[llworking]

As noted, under recent US changes in tax laws you can be held liable for tens of thousands of dollars in fines.

Its not quite that dire.

If she has any income its likely below the threshold for the foreign income exclusion, (about 95k US) therefore its unlikely that she would have to pay any income tax. So, it would boil down to whether or not she has any foreign accounts or foreign assets. Based on teaching English in the home, even if she was the "breadwinner" its unlikely that she would have accumulated enough assets to reach the "10's of thousands of penalties" level.

I am not saying that she would have no penalties...just that it wouldn't reach to that level.

[Disagreeable]

Actually you missed multiple years of failing to file the return required and the FBAR which has a $10k threshold. You only focused on the Form 8938.

[llworking]

Actually you missed multiple years of failing to file the return required and the FBAR which has a $10k threshold. You only focused on the Form 8938.

No, actually I was taking everything into consideration.

There would be no penalties for failing to file tax returns as there would be no tax due. Even if a small amount was taxed the penalties and interest are based on the actual amount due.

The fbar penalties are based on the amount of money held in foreign bank accounts...so does form 8938. However there are thresh holds for both forms. For example, the Fbar is only required if the taxpayer has deposits of 10,000 USD at any time during the tax year. The 8938 is only applicable if the taxpayer has 50k in the account at the end of the year or 75k at any time during the year.

So, its really not very likely that the OP could owe 10s of thousands.

[Veromar]

The fact of the matter is, neither one of us has a bank account, either here in Argentina or in the U.S. I personally have not had an "income" for nearly 15 years. If I've made any money at all, at most it's about $300usd per year.

[llworking]

The fact of the matter is, neither one of us has a bank account, either here in Argentina or in the U.S. I personally have not had an "income" for nearly 15 years. If I've made any money at all, at most it's about $300usd per year.

Yeah, you are way under the thresh hold to file a tax return at all...living abroad or not.

[T53147]

Individuals need assets to pay for trip. Tax returns are the easiest way to demonstrate this. If they are working "under the table", it is hard to demonstrate that they have a reason to return and can afford the visit.

If they ever intend to reside in the US, it become even more important to be to demonstrate full compliance with law.

- - - Updated - - -

It looks like you will have a real hard time proving you can afford to travel and that there is not a high probability of overstay.

Do you have a family member funding the trip? That makes it more difficult to get a visa.

All that can be done is apply and see how it goes.