Hi TaxExperts,

Before I ask any query let me brief my status:

In 2005 I filed 1040 NR-EZ and used India treaty 21(2)

For the year 2006
In F1(OPT) 01/01/06 --> 07/02/06 ( OPT lost when H1B started on 07/03/06)
H1 B 07/03/06 onwards (182 days in US in 2006)
I travelled to India on 04/05/06 and came back on 05/31/06. (While in OPT)
My wife joined me in US on H4 visa on 06/30/06 onwards (185 days in US in 2006). She had income in India for Jan, Feb, March and April of 2006. She does not have SSN.

I got 2 W2 forms from my employer. One for income while I was in OPT status, and one for income on H1B.

Could you please guide me on what is my best option to file 2006 Tax return?

Thanks much

Your wife met the Substantial Presence Test. You just missed.

You probably should file jointly and choose to be treated as resident aliens for the entire year. Because your wife met SPT, you do not have to wait to file.

Your wife met the Substantial Presence Test. You just missed.

You probably should file jointly and choose to be treated as resident aliens for the entire year. Because your wife met SPT, you do not have to wait to file.


Thanks AtlantaTaxExpert for your response. Since my wife does not have SSN should we apply for a TAX ID using W7 before filing? And what form should I use to file jointly as a resident aliens.

Thanks much

You submit the Form W-7 with a notarized photocopy of her passport WITH the tax return.

File the form that best suits you: Form 1040, 1040A or 1040EZ.