Hello,

I am in California since Nov 2012 on L1 visa and working here. I will be going to India to get married in Dec 12 , 2013. I and my wife will be coming to US in Jan 2014 ( wife not in US for entire 2013) so can I still file my tax returns as married filing jointly or she has to enter USA before end of this year to come into MFJ?

Thanks
Sachin

As long as you are legally married by 11:59 P.M. on 31 December 2013, you can file jointly. Your wife's physical location is irrelevant; she can be on Mars for all the IRS cares, just as long as you include HER 2013 world-wide income on the tax return.

Once declared, her income can then be excluded on the return using Form 2555.