Hi,

My wife is an F2 (and I am an F1) in 2007.

In mid 2007, we file for adjustment to permanent residents.

In early 2008, we got our green cards.

For 2007: we both filed as non residents (I filed 1040NR, wife filed 1040NR-EZ).

1 - Does IRS treat us as resident starting from our getting green cards (2008) or when we apply to adjust to green cards (2007) ?

2 - If it is the former, then I suppose I file correctly as a non-resident, since I am on F1 (which is an exempt individual). But did my wife file correctly as a non-resident? I can't find anywhere that says that F2 is also an exempt individual.

Thanks so much!

MukatA

1. Residency period starts from the date you get the green card.
2. On F1 as well on F2 you are exempt from residency.

AtlantaTaxExpert

In 2007, you and your wife both filed correctly as non-resident aliens, because applying a green card does NOT guarantee you are getting that green card. As MukatA noted, your status does not change until the date the green card is effective.

For 2008, you should file as resident aliens for all of 2008. You should attach a statement to your 2008 tax return stating that you are making this choice. If you have filed the resident return (Form 1040, 1040A or 1040EZ) without the statement, do not worry about it, as the IRS will treat your return as valid in any case.