f1 to h1b, non-resident, first year choice, filing jointly
Hi,
I am from India and staying in US since sept. 2005. I was on F1 visa till sept. 30th, 2008 and I am now on H1b since oct. 1st 2008. I worked on OPT from January 1st 2008 to sept. 30th 2008. I got married in April 26th 2008 and my wife joined me in US on July 24th, 2008. She came on F2 visa and switched to H4 visa on Oct. 1st 2008.
My wife does not have any income in India or in US. I had income on OPT and then on H1b. While on OPT there was no SSN/FICA taxes.
I know that I do not meet SPT and therefore I can file as non-resident alien right now or wait till June 2009 and then file as dual status alien.
I have following questions:
1) As non-resident alien, I can not file jointly. Can I file under married filing separately with my wife as dependent because she did not have any income (and I think Indian non-resident aliens can take credit for dependants)? Would it be a better option than making first year choice?
2) What do I need to do now (i.e. which form) to make first year choice. (I do not own any taxes, I am eligible for refunds)
3) If I make first year choice, I have to file two tax returns - one for part of year when I was non-resident and other for the part of year when I was resident. For first part of year, can I file jointly with my wife? For second part of year, can I file jointly with my wife?
4) If I make first year choice, is it possible that I may have to pay SSN/FICA tax (which off course I would like to avoid) for the period on which I was on OPT?
Your help will be appreciated.