Hello,

My wife is on F1 visa (non-resident alien with SSN and $2k earnings) while I am on H1b (resident alien - I meet the substantial presence test). I understand that I can file jointly with my wife and claim deductions for her tuition I paid (as mentioned on 1098-T). According to the IRS publication 519, we will have to attach a statement and choose her to be treated as resident alien. My questions are: -

1. What is this "statement"? Is it a IRS form that I can fill, OR, is it a plain sheet of paper with our signed declaration (including other information IRS calls for)?

2. I believe our joint return cannot be e-filed because this physical statement needs to be attached. Correct?

3. Should this statement be attached with state return as well?


Thanks a bunch!

1. There is no form for this statement. You need to give the statement that you both choose to treat your wife that is on an F1 visa since XXX as a resident alien, you need to write both your SSNs/names on the form and both need to sign.
2.Yes, you cannot efile and need to send your return by mail.
3.That would probably depend on the states. Some states don't care what the immigration status is and olny look at the actual residency, other states treat non-resident aliens for federal as nonresidents for the state. In the latter case, it would probably be safer to add the statement to the state return as well.

If you choose to file joint return, you must worldwide income for the year including foreign bank interests. If you paid taxes in the foreign country, you will claim credit for taxes paid in the foreign country by filing Form 1116 or can file form 2555 Foreign Earned Income Exclusion.
Another filing requirement is Form TD F 90-22.1. Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)