Me and my wife both were on F1 on year 2004 for the complete year. We worked on OPT. We got married on Dec 2004, and filed our taxes separately as non-residents.

Later, out tax agent mentioned we should have 'filed married jointly' and she filed an 1040X amendment, which got denied by IRS. Can the non-residents file jointly, if both were non-residents for the whole year? Also, can we claim Education Credits'?

I believe 1040X is only for residents and IRS was corect to deny our amendment, but wants a confirmation from you experts, before I shush my tax agent.

Thanks for your help.
Raj

Raj:

If you were F-1 students the entire year in 2004, and assuming you arrived in country in year 2000 or later, then you were NOT eligible to file jointly.

Hence, the IRS rejection of your wife's Form 1040X was correct.

Raj:

If you were F-1 students the entire year in 2004, and assuming you arrived in country in year 2000 or later, then you were NOT eligible to file jointly.

Hence, the IRS rejection of your wife's Form 1040X was correct.

Thanks for confirmation. I value your opinion.

Glad to help!