Our situation is as follows:
1. I changed my status from F-1 to h-1b in Oct of 2008. I live and work in VA.
2. My wife changed her status from F-2 to F-2 in August of 2008. She lives in MO.

Last year, we filed extension and chose the "first year choice", and jointly filed federal return and VA state return (My wife didn't have any income in 2008). For 2009 return, I have two questions:
1. For joint federal return, do we need to attach any statements? (will my wife be treated as resident since we elected to be RA. )
2. For state tax return. Shall we file state return separately or file joint state returns for VA and MO?

I looked for answers online for a while, couldn't find any useful and clear clues, so I have to come back to ask nice people here.

Thanks!
Martin

1. For VA return you are resident and report your income. Your wife is nonresident and does not have any VA income.
For MO return, you are nonresident and does not have any MO income. Your wife is resident and has MO income.
2. Normally, states require that you file in the same way you filed your federal tax return. 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)

Normally, states require that you file in the same way you filed your federal tax return. 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)

However - IF you and your wife live in two different states, AND neither of you has any income from sources in the other's home state, THEN you can each file as Married Filing Separately for your home state income tax return, even though you filed as Married Filing Jointly on your federal return. In this way the husband is taxed by his home state on his income, the wife is taxed by her home state on her income, and neither has to report their income to the other's state.

I appreciate it. So I only need to report my income in VA and choose "MFS" while my wife does same in MO. But do we need attach each other's state tax return and documents (W-2)? For instance, shall I attach my wife's MO state tax filing when I submit my VA state tax filing?




However - IF you and your wife live in two different states, AND neither of you has any income from sources in the other's home state, THEN you can each file as Married Filing Seperately for your home state income tax return, even though you filed as Married Filing Jointly on your federal return. In this way the husband is taxed by his home state on his income, the wife is taxed by her home state on her income, and neither has to report their income to the other's state.

Thanks. For my federal return, do I need to attach any statements based on our situation?



1. For VA return you are resident and report your income. Your wife is nonresident and does not have any VA income.
For MO return, you are nonresident and does not have any MO income. Your wife is resident and has MO income.
2. Normally, states require that you file in the same way you filed your federal tax return. 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)

NO statement is required on the federal return.