Hi,

I lived in US for a period of 2.5 years on H1B visa from Dec 2006 to July 2009. For the years 2007 and 2008, I filed taxes as a resident alien. I also got married in Feb 2009. My wife joined me for a period of 79 days from March to May 2009. She left for India in May 2009 and I left for India in July 2009.

My understanding is that:

1. I need to file dual status return as I clear the SPT and also departed from US. For the period Jan 2009 to July 2009, I will be considered a resident alien and for the period Aug 2009 - Dec 2009, I will be considered a non-resident alien. Am I correct?

2. I will be filing taxes as married filling separately as both of us were earning in India after leaving US and I do not wish to include the Indian salary in US taxes. Considering my preference, I do not believe that married filling jointly is an option. Am I correct?

3. I need to file 1040NR as "dual status return" and 1040 as "dual status statement". Since, I did not earn anything linked to US as income after leaving US, the 1040NR will just contain lot of zeros. However, 1040 will contain the usual W2 data, interest income etc as part of the taxes. Am I correct?

4. I can not claim my wife as a dependent as I am filling return separately. She does not have any US sourced income during the period of 2009. I am not very sure about this. Please confirm.

5. Since my wife does not have a SSN / ITIN, I need to attach W7 form along with my tax returns. I am not required to file my wife's return separately as she does not have any US sourced income. Please confirm.

Please help by responding to the above questions.

Thanks,
Rajnish

I now understand that assumption # 3 is wrong.. 1040NR will not contain bunch of 0s but it is actually the main return. 1040 is just a statement which reflects earnings and taxes during the time I was resident. Can somebody answer the rest of the questions?

Thanks

1) Correct.

2) Correct.

4) You CAN claim your wife as a dependent on the dual-status return if she has NO U.S.-sourced income.

5) The W-7 is required to get an ITIN for your wife so you can claim her as a dependent.

Thanks ATE!

Just one more question: What should I mention the reason for submitting the W7?

a. Dependent of U.S. citizen/resident alien
b. Dependent/spouse of a nonresident alien holding a U.S. visa
c. Other

Thanks again for your help.

Select b