arvind2000
Apr 13, 2009, 07:58 PM
Hey all,
I skimmed through this forum.
Following is my understanding (Let me use my case as an example):
1. I was on F1 from Aug 2005 to September 31, 2008.
2. I was on OPT between November 11, 2008 and September 31, 2008.
3. I am on H1B starting October 1, 2008.
4. Left to US on October 24, 2008; got married, brought back spouse on November 15, 2008.
5. Spouse is on H4 visa. I will be applying for her ITIN along with my Tax Returns.
Here is how, I plan to file my Tax Return:
1. SPT Test:
We were in US for consecutive 31 days in 2008. Therefore, 53 days in 2008 and 53*(1/3) = 17 days count towards SPT.
I need to be in US for atleat = 183 - 17 days = 166 days. i.e. I will pass my SPT on June 16, 2009.
I have applied for Deadline Extension already!
2. Dual Status Alien - First Year Choice - Married Filing Jointly
If you are a Nonresident Alien who will become a Resident Alien under the Substantial Presence test in the year following this taxable year, you may elect to be treated as a Dual Status Alien for this taxable year and a Resident Alien for the next taxable year if you meet certain tests. (Refer to section "Dual-Status Aliens" – "First Year Choice" in Publication 519, U.S. Tax Guide for Aliens.)
Also, I satisfy the following:
1. Be a non-resident alien at the beginning of the year.
2. Be a resident alien at the end of the tax year.
3. Be married at the end of the year.
4. Your spouse must join you in this choice.
The results/consequences of this choice are as follows:
1. You and your spouse are treated are treated as U.S. resident for the entire year for income tax purposes.
2. You and your spouse are taxed on all of your world-wide income.
3. You and your spouse must file a joint income tax return for 2008.
4. Neither you nor your wife can make this choice again in later tax years, even you are divorced, separated or remarried.
As per the above statement, we both choose to be treated as resident alien.
I was married as of December 31, 2008. So, I plan to file "Married Filing Jointly".
3. Residency Choice letter
we must submit a statement (signed by both of us) that we qualify to make this choice and that we BOTH choose to be treated as resident aliens for ALL of 2008.
i. Attach a statement to Form 1040 that I making a First Year Choice.
ii. I am Non Resident in 2008 and This Year (2009) under Substantial Presence Test and I will be a Resident.
iii. Calculation on the dates of presence and absence in 2008 and 2009.
Now that logically we could file 1040 R - Married Filing Jointly - First year choice. Here are the Questions:
1. Can we get Standard Dedution for both ($10,900)?
2. Do we have to pay SS and Medicare for the period January 1, 2008 to September 31, 2008, While I was on OPT? If so, How?
Thanks in Advance!
Arvind
I skimmed through this forum.
Following is my understanding (Let me use my case as an example):
1. I was on F1 from Aug 2005 to September 31, 2008.
2. I was on OPT between November 11, 2008 and September 31, 2008.
3. I am on H1B starting October 1, 2008.
4. Left to US on October 24, 2008; got married, brought back spouse on November 15, 2008.
5. Spouse is on H4 visa. I will be applying for her ITIN along with my Tax Returns.
Here is how, I plan to file my Tax Return:
1. SPT Test:
We were in US for consecutive 31 days in 2008. Therefore, 53 days in 2008 and 53*(1/3) = 17 days count towards SPT.
I need to be in US for atleat = 183 - 17 days = 166 days. i.e. I will pass my SPT on June 16, 2009.
I have applied for Deadline Extension already!
2. Dual Status Alien - First Year Choice - Married Filing Jointly
If you are a Nonresident Alien who will become a Resident Alien under the Substantial Presence test in the year following this taxable year, you may elect to be treated as a Dual Status Alien for this taxable year and a Resident Alien for the next taxable year if you meet certain tests. (Refer to section "Dual-Status Aliens" – "First Year Choice" in Publication 519, U.S. Tax Guide for Aliens.)
Also, I satisfy the following:
1. Be a non-resident alien at the beginning of the year.
2. Be a resident alien at the end of the tax year.
3. Be married at the end of the year.
4. Your spouse must join you in this choice.
The results/consequences of this choice are as follows:
1. You and your spouse are treated are treated as U.S. resident for the entire year for income tax purposes.
2. You and your spouse are taxed on all of your world-wide income.
3. You and your spouse must file a joint income tax return for 2008.
4. Neither you nor your wife can make this choice again in later tax years, even you are divorced, separated or remarried.
As per the above statement, we both choose to be treated as resident alien.
I was married as of December 31, 2008. So, I plan to file "Married Filing Jointly".
3. Residency Choice letter
we must submit a statement (signed by both of us) that we qualify to make this choice and that we BOTH choose to be treated as resident aliens for ALL of 2008.
i. Attach a statement to Form 1040 that I making a First Year Choice.
ii. I am Non Resident in 2008 and This Year (2009) under Substantial Presence Test and I will be a Resident.
iii. Calculation on the dates of presence and absence in 2008 and 2009.
Now that logically we could file 1040 R - Married Filing Jointly - First year choice. Here are the Questions:
1. Can we get Standard Dedution for both ($10,900)?
2. Do we have to pay SS and Medicare for the period January 1, 2008 to September 31, 2008, While I was on OPT? If so, How?
Thanks in Advance!
Arvind