It’s tax time  

Every April 15, we are all bound by our civic and patriotic duty to file tax returns and pay what’s required. Paying taxes is a painful obligation borne out of necessity for the preservation of an orderly and civilized society. One can argue as to why we pay taxes in the first place when we see how government officials shamelessly squander taxpayer’s money for their own personal benefit. But whether we like it or not, we have to pay our fair share or the taxman comes after us with the might of the state’s inherent power.

Immigrants are no exception to this obligation. From whatever source of income and from wherever we earn it, we are expected to declare and file income tax returns. Employees have it easier in terms of organizing their returns because their employers hand out their W2s or Wage and Tax Statement early in the year. If your only source of income is by collecting a salary, filing is pretty much straightforward. What makes filing taxes trickier is if you run a business or own income-generating properties, stocks and bonds, royalties, bank interests, winnings from gambling, and other sources of income aside from employment. What makes it more complicated is that if you earn income not only in the US but also in the Philippines. Should you declare your income earned from apartment units you rent out in the Philippines? Or if you are a partner in a business or if you were bestowed with a large inheritance, or you lived outside the US for a few months during the year, how and where would you file your return?

I would suggest that if you are in any of these situations, you should consult with an accountant or tax attorney who specializes in international taxation. There may be tax treaties that you may benefit from or there may be provisions in the tax code from either or both jurisdictions that you have to be aware of. It’s better to get it right and be guided by tax professionals rather than doing this on your own. You don’t want to get entangled with the government from either countries accusing you of tax fraud.

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In one of my previous columns, I mentioned a client who died from natural causes while we were in the middle of his deportation proceedings. As soon as I learned of his death, I immediately informed the government attorney and the court and when it because available, I provided them a copy of his death certificate. This week, I received a letter from the court that the proceeding has been ordered closed.

The reason I am telling you this is because if you have a relative or family member who happens to be in the same situation --who died while undergoing deportation proceedings-- you must immediately inform his attorney. If none, write a letter to the DHS attorney and to the court along with a copy of his death certificate. You might think that doing so is unnecessary since your relative already died anyway, but for total and complete closure, it is much better to have any of his legal problems properly closed as well.

In the same manner, if the decedent had filed a petition before the USCIS, you must also inform the service. Keep in mind that there are reliefs available for the beneficiary even if the petitioner had died.