Hi

My spouse and I come recently(Oct 2010) to US on L1. I am in US payroll but by wife still in Indian payrolls (She is getting per diem). Can I file as 'Married joint filing'? If yes do I need to mention the spouse per diem also?

Nayan

Yes, you can file joint return only after you complete SPT in 2011. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

Thanks for your immediate response. My spouse staying with me since November 2010 and also she got her SSN. That means she completed SPT in 2010 as on today i.e. 1st Feb 2011, So can can I go ahead with 'Married joint filing'?

Ypu can only count one-third of the days in 2010 when determining SPT for 2011.

If you came to the U.S. in October, you CANNOT file until June 2011.