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-   -   Dual status return non resident single and resident married filing (https://www.askmehelpdesk.com/showthread.php?t=452388)

  • Feb 27, 2010, 01:39 PM
    chelvenk
    Dual status return non resident single and resident married filing
    I was on F1-OPT till oct-2009 (exempt) and hence was considered non resident for tax purposes. I moved to H1B and am currently employed under this visa. Since I spent > 183 days in the US I am a resident for tax purposes from oct-dec 2009. I think I should file dual status tax return for this tax year, with NR for jan-sep and Resident from oct-dec. The confusion is because I got married in November and my wife is on H4 with me from December. I read that I cannot file dual status return "filing jointly". I can either file I) to be considered as a resident for the whole year and "file jointly". In this case I get the standard deduction of 11,500. But I am worried about the social security taxes that were deducted, as they were not deducted for the period from jan-sep as I was exempt.
    ii) is it possible to file dual status return, where I say I am single and non resident from jan-sep and from oct-dec I am resident and married and file jointly.
    I am confused any guidance would be welcome.
  • Mar 1, 2010, 11:52 PM
    MukatA

    Choice 1: You can file non-resident tax return.

    Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test in 2010. Your U.S. Tax Return: Substantial Presence Test

    You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you.

    You must both declare your worldwide income for 2009. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555). Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income

    You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return.

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