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Tax_Q
Feb 1, 2007, 09:36 AM
As per Pub 519:
"If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies ....."

Based on the above rule, do you think a MFJ status available for the following case?

- US resident alien (filed resident single status return for 2005) married a non-resident alien (Indian national) in Sept 2006 in India.
- Wife's US visa (H4) was approved and stamped in mid Dec 2006.
- She came to US in first week of Jan 2007 and will continue to stay for the entire year.

I would appreciate your opinion for this situation.
Thanks
LM

AtlantaTaxExpert
Feb 1, 2007, 11:52 AM
LM:

Yes, you CAN file jointly with your wife. Her physical location anywhere in the world in 2006 is Irrelevant!

Tax_Q
Feb 2, 2007, 03:23 PM
Thank you ATE.
LM

AtlantaTaxExpert
Feb 2, 2007, 11:01 PM
Glad to help!