Hi,

I am currently in the US on H-1B visa (since Oct 2010). I pass the substantial presence test and hence I am a resident alien for tax purposes for 2011 tax season. I got married in Nov 2011. My wife has a H4 Visa (issued in Jan 2012). Her first visit to US was from Jan 12 2012 - Mar 1 2012 on H4 status.

My wife was physically not present in the United States in 2011. So my questions are:
1. Can I include my wife in my tax return and file as "married filing jointly" for 2011. If no, what should be my filing status for 2011?
2. If I file as "married filing jointly", can I claim exemptions and standard deduction for my wife even though she was not in the US in 2011?
3. Do I have to make a statement to the IRS to treat my non resident spouse as a resident for tax purposes?
4. Since my wife is new to US, I believe I have to apply for an ITIN (form W7) for her and mail our joint return to ITIN operations section of IRS. Is that correct? Is there anything else I need to do to complete my return?

Thanks and appreciate your help.

Best,
Ar0923

1. Yes, you can file joint return as residents for 2011. Both must report worldwide income for the year. : Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)
2. Yes
3. no
4. Complete your tax return and attach W-7. Mail it to ITIN processing center.