I came to US in Aug 2006 on F1 visa and completed my MS in May 2008. I started to work on OPT after from Jun 2008. I changed my visa status in Oct 08 to H1B.

I figured out that I am a non resident alien as I do not meet substantial presence test (92 days on H1B in 2008). Am I correct in deciding this status?

My wife also received her H1B in Oct 2008. She was my dependent from Jan-Sep period. She worked only for the month of Oct 08.

Is there any way I claim her as my dependent for the part of the year I worked under OPT?

If not, do we both have to file 1040NR-EZ with single non resident alien status?
Thank you.

MukatA

1. Your wife is never your dependent.
2. You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2009.

You will get standard deduction of $10,900 and exemptions for both of you.

You must both declare your worldwide income for 2008. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit. Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas

ksb214

Hello,

Thank you so much for your elaborate reply and help. I read your blog, it was very informative.

I will meet the substantial presence test in 2009 by 3rd July. In order to avoid the late filing and penalty thereon, can we both file our tax return as single non resident alien and also submit form 4868 for extension of the tax filing.

Thanking you once again.

MukatA

Figure out your tax. Apply for extension before April 15, 2009 and pay the tax due before April 15, 2009.
You will not pay interest and penalty if you file before Oct 15, 2009.

ksb214

I just discovered that my non resident income W2 has part of the income of Oct 08 (after which I became non resident). In other words I don't have non resident W2 exactly ending in Sept 08.

Will this create a problem for the tax calculation and filing?

Please reply.

Thank you.

MukatA

It does not matter if you received one W2 reporting your total income.
Also you will complete SPT in 2009 before May 15, 2009. You count 1/3 days in 2008 plus days in 2009 = 183.

ksb214

Thank you very much. I received two W2, one for non resident income and another for resident income from same company.

Thank you once again.

ksb214

Hello,

After talking to you, I found doing taxes was overwhelming. I filed my taxes through a tax consultant, I think he filed it wrong. He claimed virtual business expenses, when I am working at a company. I could not check all of the tax return in detail when filed.

I am also in a process of receiving my new W2 (due to a small error from company), which I will get it after one month.

So my question is,

Shall I correct my incorrectly filed tax return before 15 th April? How can I do that? Can I just refile it?

Or

Shall I wait to get my new W2c and then file for amendment?

Thank you.

Regards,

AtlantaTaxExpert

Wait for the Form W-2C, then file an amendment.