Hi,

I'm a postdoc in Yale university and my wife is a technician in a local company. I have a J-1 visa and she has a J-2.
I have been in the USA for two years now and my wife came last August. This year is our first tax return (I have been exempted last year since I was paid for one year by a foreign fellowship). My questions are:

- could we fill our federal tax return as "non-residents" and "Married Filing Jointly"?

- I was told that my residency status could change (from "non-resident" to "resident") because I spent more than two years in USA. Is't correct?

-I was told also that because my wife is working in a company (not in the university) her residency status is considered as a "resident". Is't correct?

Thank you for helping me.

Yes, you are now considered a resident alien.

Your wife is a non-resident alien (exempt from FICA taxes), but she is liable for federal and state income taxes.

If you file jointly, she becomes liable for FICA taxes retroactive to 1 January 2007.