Dear tax experts,

On OPT in 2007, then on F1 student visa until 09/30/09 and on H1B visa from 10/01/08.

I got married on 10/18/08. My wife was on OPT/F1 visa in 2008 and she is still on that visa.

She is expecting a refund as a nonresident and I owe taxes. I left the country for 2 weeks in January on vacation. Can we use first year choice and submit as married filing jointly (residents for the whole year)?

If yes, what’s the best choice:

1. Each of us submits for extension (2 separate forms) and then when I meet SPT, we submit as married filing jointly (residents for the whole year)

2. or together we submit for extension (1 form) and then when I meet SPT, we submit as married filing jointly (residents for the whole year).

3. or she submits as nonresident alien and I submit for extension (pay the taxes I owe). After I meet the substantial presence test (SPT), we submit an amended return (residents for the whole year)

For SPT, is it important that I was absent from the country for 2 weeks? (Or I just wait a little bit longer in '09)

Please advise.

File extensions for both of you.
2 weeks absence in 2009, will extend your wait for filing.

Thanks so much, MukatA!

Do we need to submit our state taxes by Apr 15 as married filing jointly (residents for the whole year)?

Can you please advise me regarding my return for state taxes? Should I submit as whole-year residents married filing jointly now or wait and submit at the same time I do my tax return?"

You can file state return. If you live in a state, you are resident of the state.