Dear Sir/Madam,

I have a few questions regarding the tax return next year. I am a Chinese citizen on F1-OPT now. My wife is a green card holder. From March 2010, I have started to work and by Oct 1st, I will be holding H1B visa hopefully. So my questions are:

1. By the end of the year, do I file as a NRA or RA? Since the days of H1B is only 3 months, it fails the substantial presence test.

2. Could I file jointly with my wife this year?

3. Could I get the 5000 tax treaty between US and China?

Thank you very much and have a nice day.

James

1. Nonresident
2. No you can not file 2009 tax return jointly. You can file 2010 return jointly.
3. Yes

Thanks for your prompt reply, MukatA. For the 2nd question, maybe I wasn't clear on the question. For 2009, since I am on F1 the whole time, so regardless of my marital status, I had to file as single NRA. However, for this year 2010, I will be with H1B for three months. Could I still file jointly for 2010 return?

Yes, you WILL be able to file jointly with your wife for 2010, but you must wait until 1 June 2011 before filing to meet the Substantial Presence Test.