Hi ,

I came to US on 09-Dec-2012 on H1B Visa . I am married and have a kid but they are in India at the moment .

For filing the 2012 Return , I have an option to file as Non Resident Alien as I have not qualified the Substantial Presence test . Another Option I thought I had is the First Choice . But I later found that I do not qualify for the First Choice election as I have not stayed in US for 31 consecutive days in 2012 .

So I am only left with filing the tax return as Non Resident Alien . But the problem is I will not be eligible for Standard Deduction if I file under the Non Resident Alien . Both Federal and State(Maryland) Income tax has been deducted at source when I was paid the wage for the 22 days in Dec 2012 and if the Standard deduction is not applied , then I will even owe taxes (I found that 10% federal income tax will be levied up to $8,700 for 2012 and I am yet to check the tax rates for MD) . So I have gone from a situation where I thought that I will be getting my refunds to the one where I may even owe taxes .

So please let me know the following :

1) Is my understanding that the only option left for me is to file the return as Non Resident Alien correct?

2) Are there any personal/spouse exemptions that I can claim as a Non Resident Alien (Like we have standard deduction for Resident Aliens) which will reduce my taxable income ?

3) What are the expenses I can claim under itemized deductions . I was staying in a hotel for 7 days after I reached US . Can this be included to reduce my taxable income . Can I also claim the pro-rata rent I paid for the remaining days (22-7 = 15 days) . Can conveyance expenses be claimed ?

Please let me know your comments . It will be really helpful .

Thanks for your help ,

Jey .

If you arrived on 9 December 2012, then filing as a non-resident alien IS your only option, which means NO standard deduction.

You cannot claim your wife or child, nor are your temporary living expenses deductible.

Sorry.

Thanks Atlanta Tax Guru .

I have few other questions :

1) What should be the filing status I should be choosing while filing the Non Resident Alien return . Should it be Single Non Resident / Married Non Resident and what are its implication with respect to reporting the global income .

2) Also my wife does not have TIN Number as she is not currently in US . If I am applying as Married Non Resident , what should I be putting for the Spouse TIN Number as she currently doesn't have one .

Jey .

1) It is MARRIED, but there should be no tax implications given the income level.

2) Your wife should NOT be mentioned anywhere on the Form 1040NR or 1040NR-EZ, as you cannot claim her as a dependent. That option is available ONLY for student on F-1 visas and trainees and J-1 visas.