Hi,
I came to US in July 2011 and my wife joined me in August 2011.
I came on L1 and was working since July. My wife started working in November.
Since I do not pass the substantial presence test, I would be a non resident for the tax purpose and hence would have to file 1040NR or 1040NR-EZ forms.
Scenario A:
In this case we would not be able to file married filing jointly.
Hence if we file as Married filing separate:
We cannot claim standard deductions.
Exemptions... I can claim one only. Or can both os us claim an exemption each?

Scenario B: If I file for an extension, and once I pass the substantial presence test say in June, I would be filing married filing jointly as a resident.
In this case - I would be able to have standard deductions / multiple exemptions / lower tax slabs.

Was wondering whether Scenario B would be right for me OR I am missing out on some information?

Thanks,
Joe

Joe:

The ONLY way to know for sure is to model the return BOTH ways and compare results.

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