I entered the US in October 2007 on a J1 visa. My wife and daughter are on J2 visas. I am working, my wife is not. I am about to file my 2007 tax return as a non-resident alien. My question relates to the 2008 tax year.

I understand that nonresident aliens cannot file a return as "married filing jointly". If my wife gets an ITIN, can we elect to be taxed as US residents for federal tax purposes in 2008 so as to get the benefit of this filing election? (I know this means that our worldwide income would be subject to US tax - but we have no other worldwide income).

If we cannot do this, I will be forced to file as "married filing separately" in which case the AMT will give us a much larger tax bill at the end of the year that we would otherwise have.

Many thanks.

J1 visa holder are exempt from residency for two years. You don't pay FICA taxes on your income. You can't file your 2007 or 2008 return as Married Filing Jointly.
What is your citizenship? And your job/profession.

So I can't elect to be treated as a resident then?
I am a lawyer. My wife is a New Zealand citizen. I am an Australian citizen.
Thanks.

If this your first time in the US then you are going to have to file separately. The J visa means that you don't count days of presence toward the residency tests.

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Originally Posted by newzealand8

So I can't elect to be treated as a resident then?
I am a lawyer. My wife is a New Zealand citizen. I am an Australian citizen.
Thanks.

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No you don't have this choice.