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rekthan · Jan 31, 2006, 11:19 AM

Hi Tax Expert,

I have some questions for you.

1. I was in F-1 status until June 28 2005, then my status changed to H-1b. I was wondering if I qualify for the residency status for tax purposes this year and file 1040?

2. My wife joined me as my dependent (H-4) on Dec 7 2005. Can I include her as my dependent and file tax return as Married filing jointly?

3. My wife does not have an SSN, what to do then? Can I e-file without her having a SSN or tax payer identification number?

Thanks!

AtlantaTaxExpert · Jan 31, 2006, 06:45 PM

Rekthan:

1 & 2) You qualify for the Substantial Presence Test, so you can file Form 1040 jointly with your wife (even though she does not meet the test). See IRS Pub 519 for details.

3) Download W-7 from www.irs.gov, fill it in according to the instructions, and send it to the Philadelphia IRS Center along with your tax return. Leave your wife's SSN blank. The IRS will issue her an ITIN, fill it in for you and process the return. You will need to wait until the IRS sends you the ITIN to file your state tax return.

rekthan · Jan 31, 2006, 08:53 PM

Thanks for the response, ATE!

Do I qualify for the substantial presence test (SPT) under the first year choice?

I do not see myself qualify directly under the SPT as my previous year under F-1 visa are exempted. So, How was this considered?

This means that I can report the income generated under F-1 visa can reported in form 1040, correct?

Thanks again!

AtlantaTaxExpert · Jan 31, 2006, 09:03 PM

Rekthan:

You meet the Substantial Presence Test for 2005 all by itself. July, August, October and December each have 31 days and Sepember and November each have 30 days. Add together and you get 184 days. All you need is 183 days to qualify for the Substantial Presence Test.

Yes, you can report in income earned under the F-1 visa on Form 1040.

rekthan · Jan 31, 2006, 09:45 PM

Wow! That was quick :-)
Couple of questions crept in.. I hope you don't mind.

Firstly, In form W7, what should I (my spouse) select on the reason for submitting Form W-7, Should it be?

1. Dependent of U.S. citizen/resident alien?
2. Dependent/Spouse of a non-resident alien holding a U.S. visa?
(I am kind of confused here with the residency status :-(... )

Secondly, As my non-resident spouse is treated as a resident along with me, Should we attach a statement along with our return?

Thanks again!

AtlantaTaxExpert · Jan 31, 2006, 10:03 PM

On the W-7, pick "1. Dependent of U.S. citizen/resident alien?"

You do have to provide a statement.

See page 10, third column, of IRS Pub 519 for details.