Three Important Considerations for U.S. Citizens Living Abroad When Sponsoring Their Foreign National Spouse

1. Stay Current on U.S. Tax Filing Obligations

U.S. citizens are generally required to file U.S. federal income tax returns regardless of where they live in the world. This often comes as a surprise to Americans who have lived abroad for many years or who may be considered accidental Americans.

When sponsoring a foreign national spouse for permanent residence, the U.S. citizen petitioner must submit their most recent U.S. tax return transcript as part of the Affidavit of Support (AOS) process. The foreign national spouse will also need to present additional financial documentation at the immigrant visa interview.

Failure to remain compliant with U.S. tax filing requirements can delay or complicate the sponsorship process. While our firm focuses exclusively on U.S. immigration law and does not provide tax advice, we strongly recommend that U.S. citizens living abroad consult with a qualified CPA or U.S. tax attorney to confirm compliance with IRS requirements. If prior returns were not filed, many tax professionals can assist with streamlined filing procedures to bring individuals into compliance.

2. Understand the U.S. Domicile Requirement

To sponsor a foreign national spouse, a U.S. citizen must generally be domiciled in the United States. Importantly, domicile and residence are not the same concept. It is possible to reside abroad while maintaining U.S. domicile.

There are generally two primary ways to satisfy the domicile requirement.

First, the U.S. citizen may demonstrate that their residence abroad is temporary and that they have continuously maintained domicile in the United States. This often requires evidence of ongoing ties to the United States.

Second, if domicile was established abroad, the U.S. citizen must demonstrate that they will reestablish U.S. domicile either before or at the same time as the immigrating spouse. This can involve showing concrete steps taken to return to the United States, such as securing employment, housing, or other objective evidence of intent.

Our office regularly assists clients in preparing persuasive documentation to meet the domicile requirement and avoid unnecessary delays at the National Visa Center or U.S. consulate stage.

3. Meeting the Affidavit of Support Income Requirements

The Affidavit of Support is one of the most important components of a spousal sponsorship case. The U.S. citizen sponsor must demonstrate income at or above 125% of the U.S. Department of Health and Human Services poverty guidelines, based on household size.

For example, for a household of four in 2026, the minimum required income is $40,187 per year. Importantly, this must generally be U.S.-sourced income. A U.S. citizen living abroad may earn a substantial salary overseas, but foreign-earned income does not automatically qualify unless specific conditions are met.

There are two common strategies to address this requirement.

One option is to use qualifying assets in lieu of income. For a spousal case, assets must equal at least three times the required income threshold. Using the same family of four example, this would mean assets valued at a minimum of $120,561. Qualifying assets may include savings, investment accounts, or equity in real property, whether located inside or outside the United States.

Another option is to obtain a joint sponsor. A qualifying joint sponsor must be domiciled in the United States and independently meet the income requirement based on their own household size, including the intending immigrant.

Because the financial sponsorship rules are strictly applied, careful planning is essential, particularly for U.S. citizens who have built their careers and financial lives outside the United States.

To learn more about sponsoring your foreign national spouse for a green card as a U.S. citizen living abroad, please contact our office to arrange a confidential consultation. You may also book conveniently online through our online booking platform.

Disclaimer: This article is provided for general informational purposes only and does not constitute legal advice. Reading this article does not create an attorney-client relationship. Each immigration case is fact-specific, and individuals should consult with qualified legal counsel regarding their particular circumstances.