My husband came to the US on January 15 2007 on H1B visa and working in the US until now, which means he passes the Substantial Presence test (he does not have Green Card). He is from India.

Will he be considered as a resident alien or a dual-status alien for tax purposes for the year 2007?

In IRS publication 519, the section Dual-Status aliens says that (under first-year of residency), "if you are a US resident for the calendar year but you were not a US resident at any time during the preceding calendar year, you are a US resident only for the part of the calendar year that begins on the residency starting date. You are a non-resident alien for the part of the year before that date"

He was not in the US during the preceding calendar year, 2006. Does that mean he was a dual-status alien? However, he was in the US on 2005 for a couple of weeks on B1 visa.

Thanks -anusha

AtlantaTaxExpert

He IS a dual-status alien.

If you file jointly with your husband, you BOTH can CHOSE to be considered to be resident aliens for all of 2007.

That is probably the best choice tax-wise.

Anusha Venkatasubramanian

Thanks for the response. We are going to choose to be considered as resident aliens for all of 2007. Thanks again, anusha