Hello,

I was in USA on a H1B visa for close to six years, I got married in May 2005 and my wife accompanied me to the US for four months. We returned to our native for good in September 2005.

I did not file for a ITIN/SSN for my wife during her stay. Can I file a joint return claiming her as a dependent for the year 2005 without obtaining a ITIN for her?

Or can I file a W-7 ( not sure what proof I need to submit now that we are no longer residing in the USA) along with the tax return?

I am confused, can someone help me with this issue?

thanks,
Atomz

AtlantaTaxExpert

Atomz:

You are a dual-status alien, which means yo have to file a Form 1040 and a Form 1040NR.

Unfortunately, you cannot file such a return jointly with your wife. Since you were under a H-1B visa, you cannot claim her as a dependent either.

Sorry!

smashingatomz

thanks for your reply.

Two more questions:

1) Do I need to file the 1040 and 1040NR for the entire year OR
1040 between Jan and sept 2005 (Status as single although I was married?)
and 1040NR between Sept 2005 and Dec 2005?

2) Can I claim exemptions on my spouse if not as dependent?

thanks,
Atomz

AtlantaTaxExpert

Atomz:

1) The dual-status return is a paperwork drill that requires you file Form 1040NR as a "Dual-Status Return", with Form 1040 as a "Dual-Status Statement". The tax computations are actually done on the Form 1040NR. It is not an easy return to prepare.

2) Unfortunately, you can not claim your wife either as a dependent or by filing jointly. you get NO benefit at all from her tax-wise.

smashingatomz

that sucks, thanks for your reply.

Can I atleast claim relocation expenses to my native or rent as itemized deductions if I am filing a 1040 NR?

thanks,
Atomz

AtlantaTaxExpert

Atomz:

You cannot claim the rent.

You can relocation costs to your native land using Form 3903.