My husband came to US on March 7th 2003 on a H4 visa, changed to F1 on November 5th 2004 and worked with an OPT until Sept 30th 2005, after which he got his green card. For the previous 2 years we filed our taxes jointly using my resident status (1040A).

His company has given him two W-2s, one when he was on OPT and exempt from FICA and another one for when he was on the GC.

Now after excluding his time on F1, he still meets the substantial presence test for 2005 (92 days for 2005+ 103 for 2004 and 50 for 2003). Should we file 1040 jointly? Or because he did not pay FICA when he was on F1 should we file separately with him filing dual status?

Any help will be appreciated...

Redtape

RedTape:

File as a resident alien jointly with you.

It will NOT affect his exemption from FICA taxes while he was on F-1 visa.