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amolhan
Feb 27, 2012, 05:00 PM
Below is my Tax situation for the year 2010.
I moved to USA with my wife on 07-Nov-2010 on L1-B work visa and my wife is not working in USA (she has SSN).
I filed returns for 2010 as Non-Resident because I didn't pass the substantial presence test in 2010. I was in US for the complete year of 2011. Now I understood that there is an option to take a First year Choice where I can be treated like a resident for part of the year (07-Nov-2010 till 31-Dec-2010) because I have now passed substantial presence test in the year 2011.
As I understand, I will be considered as a Dual Status resident for the year 2010 and my residency start date would be 07-Nov-2010.

I have following questions:
1) Can I amend my 2010 return now and make a first year choice (with a statement) and form 1040?
2) As I understood I cannot take Standard Deduction as I will be treated like a Dual Status resident alien. Is this correct?
3) Can I take an exemption for my wife along with my own exemption even while filing married filing separately.
4) Other than 1040, 1040X and a statement for First Year Choice, what else I will have to file for this amendment?
5) As I am filing for resident alien for part of year (7-Nov-2010 to 31Dec-2010), I need not show my foreign income as it is not connected with US in any way.

MukatA
Feb 28, 2012, 05:06 AM
For 2010, you had three choices:
1. File nonresident tax return,
2. File dual status tax return, and
3. File joint return as residents.
For 1 and 2, you file separate tax return and do not get standard deduction. In all three choices, you can deduct moving expenses for both of you.

amolhan
Feb 29, 2012, 02:43 PM
Thanks Mukta,

But can I take exemption for my wife even though I will file as married filing separately ?

amolhan
Mar 1, 2012, 09:18 PM
Atlanta Tax Expert : Any comments from you ?