[Taxdoubts2]

Hello tax experts,

I've been on H1-B visa since October 2007. On 2008, I lived in US for 344 days, so I meet the substantial present test.

Last year I filed a 1040NR, but this year I'd like to file a 1040 in order to claim my wife (H4 no SSN) as an exemption.

- Could she apply for a W-7 and file a joint return?

- What would be her reason for submitting a W-7?
(b) Nonresident alien filing a U.S. tax return
(c) U.S. resident alien (based on days present in the United States) filing a U.S. tax return
(e) Spouse of U.S. citizen/resident alien
(g) Dependent/spouse of a nonresident alien holding a U.S. visa

- Do we need to send a first year resident statement or is that just for dual status?

I also need to file state taxes. Do I need to wait for my wife's ITIN before filing?

Thanks in advance for your response.

[Five Rings]

In 2008 you were a resident alien by substantial presence.

To file a MFJ return you need to get your wife an ITIN. Check box e and write in your name and SS number and have a copy of her passport certified. She signs. I suggest you find a certifying acceptance agent in the area you live and have it done correctly the first time. Acceptance Agent Program

Just attach your tax return and all necessary documents to the W-7 application and send it to the ITIN Unit directly.
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

File an extension for your State return paying what tax you think you owe with the extension and send the return in when you get her number.

[Taxdoubts2]

Thanks Five Rings. What about the First Year Resident Statement. Do we need to send it as well or is it just for Dual Status? Thanks!

[MukatA]

You can file joint return as residents. Attach W7 (ITIN application) with your tax return. Do not file W7 separately.
On W7 select (e).
Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas