My visa status is as below :

Jan 2003 - Sep 2005 - F1
Sep 2005 - Jun 2006 - OPT
Jun 2006 onwards H1

I got married in Aug 2006. I was out of the country for 20 days in August. I believe I pass the Substantial presence test for 2006, but would like to get that confirmed

If I pass the SPT do I qualify to be a resident alien for tax purposes? I would like to file as married filing jointly as my husband is on H4 and I can claim an exemption for that.

Thanks!

Quote:

---

Originally Posted by facgate

My visa status is as below :

Jan 2003 - Sep 2005 - F1
Sep 2005 - Jun 2006 - OPT
Jun 2006 onwards H1

I got married in Aug 2006. I was out of the country for 20 days in August. I believe I pass the Substantial presence test for 2006, but would like to get that confirmed

If I pass the SPT do I qualify to be a resident alien for tax purposes? I would like to file as married filing jointly as my husband is on H4 and I can claim an exemption for that.

Thanks!!

---

Count your days very carefully because you will be close to passing the SPT. Only count days on H1B.

If you pass, then you may file jointly with your husband. If not, you can always wait and then elect to be resident for the full year (with your husband).

Thanks for your answer.. the thing is that last year I was in US as F1 for 172 days and as H1 for 173 days (what are the odds of that happening! ). Would that make me a resident alien or will I have to wait till June?

If I file jointly with my husband as a resident alien, can I claim him as a dependent?

Thanks!

173 days makes you a non-resident. But you can pass the test in 2007 and then elect to be residents for 2006 (and file jointly). If you file jointly, you get to take an exemption for yourself and your husband.

If you had no foreign income, this probably works out much better but you should look at it both ways, plus check the applicable treaty, depending on where you are from.

Ok... If I wait till June to file my taxes for 2006, can I file as resident alien? I had no other income other than my US income. I am from India, and I was told by some tax consultant that if I file as non-resident then I could still not claim the standard deduction per tax treaty with India.. not sure if that's right.

Thanks so much for your quick responses

It is most likely that you are best making the election.

Yes, once you pass the SPT for 2007 you can file and make the applicable elections and thus file as a resident. It seems that you would qualify much earlier than June -- probably end of April or early May? (take all days in 2007 plus 1/3 of your H1B days in 2006).

You would benefit from the treaty only in respect of your student period. You can't claim the treaty benefits for a student once you cease being a student.

Isn't someone on OPT a trainee rather than a student?

Aren't the rules different?

Please confirm.

Someone on F1 is a student.

All right. So even if he/she is on OPT the person is considered a Student.

I got your point Texas Tax Expert.

Thanks Texas tax expert... I think I would want to file as a resident, so that I can claim deduction for my spouse. Will I also be able to claim a personal deduction or can I only claim 10300 for filing jointly with my spouse?

If you are married and file a joint return, you may claim an exemption for each spouse. You can claim the standard deduction or itemized deductions.

Thanks,

This has been very helpful!

I am resident of NC. I sold property - unimproved 20 acres - in or near Stuart, last year. I am paying US govt. the capital gains tax. Do I have any debrt to the State of VA?

I do not think so. Some states allow federal income taxes paid as a tax deduction, but I do not think VA is one of thoese states.