I came to US on 26thJan2009 after getting married on 29thNov2008, my wife is still in India and she would be joining me here in May,10. She is not working and thus we have no other source of income.

I am a consultant and thus keep moving around, I have 3 state taxes(CA, MA, TX) in total for last year and am currently staying in TEXAS.

I would like you to recommend me the best way here, to ensure I get the benefits with least effort. I am in no hurry to get my refunds here, but would surely like to get it with least delay possible.

You can file joint return as residents. On the joint return your standard deduction is $11,400 and you get two exemptions. Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)

You worked or lived in three states, you will file return for all the three states. One state is your tax home. In the state that is not your tax home, report income you earned while in that state. If you have received only one W2 from your employer, then use simple arithmetic based on number of days spent in the state to figure our the income that you should report to this state.

In the state that is your tax home, report your worldwide income for full year. Also in this state claim credit for the taxes paid to the other state. Your U.S. Tax Return: Working or Living in Two or More states (http://taxipay.blogspot.com/2008/06/working-in-two-or-more-states.html)

You may also like to check the filing requirements of the states. If income is less than the filing requirement, you may not file tax return. You can use any tax software to do your tax return. You may be paying extra money for more state returns.

Thanks for the quick response Mukata.

I do have 3 W2's, with TX as my tax home, I guess I will have to file 3 state tax returns and one Federal tax return.

Also, since my wife would be coming in May, I am thinking of taking an extension on returns filing, so that I can get her ITIN once she is here. (which I guess would be easier, as compared to getting it filed, with her being in India).

Do I need to request for separate extensions? And also when can I raise a request for it.
With extension, till when I am supposed to file the returns.

Thanks
Raj

The extension is automatic and good until 15 October 2010.