My friend is a US citizen got married on Nov 2007 in his native country. His wife came to US as permanent resident in March 2009, and she might be able to get her SSN in two weeks time. What will be the effect on his 2008 Income tax return? Can he file married filing jointly or married filing separately since wife was a non-resident alien in 2008? Can she also get her stimulus payment? What other things I need to know in preparing for his 2008 income tax return?

Please help... many thanks!

Yes, he can file joint return as residents for 2008. Both must declare worldwide income for 2008. Read Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)

In 2007 your friend was considered married. Even though his wife was a nonresident alien at that time he may claim an exemption for her as long as she had no US sourced income. Go back and do a 1040X (amended return) and claim that exemption!

Same thing for 2008. Wait for the SS number to come in.

Mukata, thanks so much! This information was helpful! :)



Yes, he can file joint return as residents for 2008. Both must declare worldwide income for 2008. Read Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)

In 2007 your friend was considered married. Even though his wife was a nonresident alien at that time he may claim an exemption for her as long as she had no US sourced income. Go back and do a 1040X (amended return) and claim that exemption!

Same thing for 2008. Wait for the SS number to come in.

Thanks, Five Rings! Will do what you say! :)

If you have not yet amended the 2007 return, your friend should file JOINTLY with his wife for 2007, as his marital status at the end of the year counts for the entire year.