Hi,

I am a belgian researcher under a J-1 visa and my wife has a J-2 and is a teacher.

She worked as an employee for two jobs (she got two w2) and independent contractor for one job (she got a 1099-misc) during 2010.

I am not sure which forms she need to fill:
1: Can she be considered as a nonresident alien (like me)?
2: Does she need to indicate "Married filling separately" or "Single"
3: I think she needs to fill forms SCHEDULE C-EZ, 1040SE, 1040NR and Schedule SE. Is it correct? What about Schedule-M?
4: for the independent contractor job, can she deduct the car expenses to commute from home to work?

Thank you a lot for your help!
Sebastien

1) Yes, she is a non-resident alien, so she files Form 1040NR with a Schedule C.

2) She will file as a MARRIED non-resident alien, and will use the Married Filing Separately tax tables.

3) She can use Schedule C or Schedule C-EZ, but NOT Schedule SE (because non-resident aliens are NOT liable for self-employment taxes) or Schedule M (because she is NOT eligible for the Making Work Pay Credit).

4) No. Commuting costs are NEVER deductible, even for independent contractors.

If you need professional help filing your return, email me at [email protected] or [email protected].

Thanks!

Glad to help!