To tax experts

I have a complicated tax situation,

I am working on OPT for a company since may 2005, I got married in september and my wife came to america on dependent F-2 visa,
she got her L-1 approved recently and she has started working for a company since dec 15th.

I am really confused for following

1. What tax forms should I file?
2. What should I file as head of household, married filed jointly etc etc
3. Since my wife has still not received any income can I claim her dependent
4. My wife works in NY city and we stay in NY state and since her 15 day income will be less does she need to file return? Should I just file form 8843 for her in 2006
5. What is the best way to claim maximum tax benefit from IRS
6. I was on scholarship while I was in school but In my last semester I paid for one course, can I claim any tution credit

I would really appreciate reply

Many Thanks

Nitin

AtlantaTaxExpert

Nitin

1) You would have to file Form 1040NR or Form 1040NR-EZ as a non-resident alien, since time spent on a F-1/2 visa does not count as Substantial Presence Time.

2) You do not have the option of filing either Married Filing Jointly or Head of Household. You must file as a single person.

3) Since your wife is in country, you should be able to claim her as a dependent.

4) Yes, the Form 8843 should not be necessary for 2005.

5) I do not have enough information about you (country of origin, # of dependents, etc.) to properly answer that question.

6) Since you are a non-resident alien, no education credits are available to you.

nitinsingla

Many Thanks for your reply Atlanta Tax expert
Regarding your reply below, I have 2 questions

Nitin

1) You would have to file Form 1040NR or Form 1040NR-EZ as a non-resident alien, since time spent on a F-1/2 visa does not count as Substantial Presence Time.

2) You do not have the option of filing either Married Filing Jointly or Head of Household. You must file as a single person.

3) Since your wife is in country, you should be able to claim her as a dependent.
HOW WILL I CLAIM HER AS YOU SAID IN POINT 2 I CAN ONLY FILE AS SINGLE PERSON

4) Yes, the Form 8843 should not be necessary for 2005.

5) I do not have enough information about you (country of origin, # of dependents, etc.) to properly answer that question.
I AM FROM INDIA, AND ONLY MY IS MY DEPENDENT BUT SHE IS ALSO ON L-1 VISA NOW

6) Since you are a non-resident alien, no education credits are available to you.

AtlantaTaxExpert

Nitin:

Because you are from India, you are authorized to claim your wife as a dependent if she is in the United States with you (see page 25 of IRS Pub 519).

You need to submit Form W-7 to the Philadelphia IRS Center (see IRS Pub 519 for the address) immediately. Be sure to attach copies of your visa and explain why you are applying for an ITIN for your wife. This process takes 4-6 weeks, so time is short. You cannot file and claim your wife as a dependent without the ITIN.

nitinsingla

Dear Atlanta Tax Expert

What are your charges to file returns.
Considering your experience I was wondering do you offer Tax filiing services.

Please advise.

Regarding your response below, my wife came on F-2 and now she is working for a multinational on L-1 Visa, she started on 13th decemeber, and had already received first paycheck from employer.

Thanks

Nitin

AtlantaTaxExpert

Nitin:

I checked IRS Pub 519 to review the restrictions on claiming dependents on the non-resident tax return. Since your wife had some gross income for 2005, you will not be able to claim her as a dependent if you file as a non-resident alien.

How long have you been in the United States? I will need to know this information, because you may have the option of filing as a resident alien.

Since she is working under a L-1 visa, I assume she has been issued a ITIN.

E-mail me at with a phone number so we can discuss your situation in detail. I will return your e-mail with a call time.