Hi,

I am a student from India on F1 visa. I came to USA in July 2004, and am a student since then. I have some questions regarding taxes.

1. I am a bit confused if I would be a US resident for tax purposes when I file tax returns this year (in Feb 2009). I read about the 5 year rule for students, and substantial presence test, but confused.

2. My wife is on F2 visa and has no income. Now, how much can I claim as deduction for myself and my wife. And do we need to file jointly?

Thanks

Kumar

For 2008 return you must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843.

Since you are from India, as per tax treaty, you will claim standard deduction of $5,450 instead of itemized deduction and claim exemption for your spouse if she did not have any income. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents