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Mrs Walker-Huntington:

I hope you are well and that you can shed some light on a few issues.

First, I write with regard to the issue of US permanent residents currently working outside the US and their responsibility in filing American taxes. Should a green card holder who has a job outside of the country file taxes? How will this affect their resident status?

Second, is it true that a foreign national who has gained US citizenship can file for citizenship of his underage children rather than for a green card? And, if this is so, but the child was brought to the US as a resident, can citizenship now be applied for based on these facts?

I do look forward to your prompt and valuable response.

- Puzzled

Dear Puzzled:

All persons who are permanent residents and citizens of the US are required to file United States income-tax returns on their worldwide income. This requirement applies regardless of where you live. Failure to file US income-tax returns can be viewed as tax evasion and could lead to criminal charges being brought against a person. The filing deadline for US income-tax returns is April 15 of each year. If you are required to file an income tax return and have not done so, you should immediately contact a US certified public accountant (CPA) to investigate the possibility of filing retroactive tax returns and the consequences of non-filing. There are a few exceptions to who needs to file an income-tax return, but those should be discussed with a CPA.

If you are a permanent resident and you intend to apply for citizenship at some point in your future, you should also discuss the option of filing your tax return as a non-resident of the US. Filing as a non-resident would lower your income tax obligation, but it would destroy your chances of using that period towards US citizenship.

Working in Jamaica as a permanent resident or a US citizen does not expose you to double taxation. You meet you income-tax obligations in Jamaica before you are exposed to any taxation in the States. For example, if you earned the equivalent of US$20,000 in Jamaica and you are obligated to pay US$5,000 in taxes to the Jamaican government; but in the United States, you would be obligated to pay US$4,000 on that same income if it were earned in the US; you would not owe any taxes to the government. On the other hand, if you would be obligated to pay US$6,000 in taxes in the US, you would then owe the government only US$1,000 in taxes.

The answer to your second question is if you are a US citizen and you have a child born outside the country that child is automatically a US citizen. The parent must go to the nearest US Embassy or consulate and register the foreign birth of a US citizen. The child will be issued a certificate and a US passport.

However, if you become a US citizen after the birth of your children, you must first file a Petition for Alien Relative to obtain permanent residency for your child. If the child enters the US as a permanent resident before their 18th birthday, they can immediately obtain US citizenship. The child must obtain a US passport (before their 18th birthday) and apply for a certificate of citizenship.

Dahlia A. Walker-Huntington is a Jamaican-American attorney who practises in Florida in the areas of immigration, family, corporate and personal injury law. She is a mediator, arbitrator and special magistrate in Broward County, Florida. info@walkerhuntington.com or editor@gleanerjm.com.