Hi,

I am struggling with trying to figure out my filing status. I am married, until April 2006 I was on F-1 visa, currently on H-1B. First of all, am I dual status or not? My wife is in Europe and she is a foreigner too. Do I need to file as single or married? If filing as married, filing jointly or alone? And if I am going to file as married, does my wife have to send the W-7 form even though she has never been to the US?

Thanks!

Yes, because you converted to H-1B prior to 2 July 2006, you are dual status.

You CAN file jointly with your wife using the W-7 to apply for an ITIN even though your wife has never been in the U.S.

Her physical location is irrelevant.

One more question... can I make the decision to be treated as a U.S. resident for the entire year? This is pretty confusing again...

Yes, you can and DO if you file jointly with your wife.