[hemalatha18]

Hello,
I am on L-1 visa and I have been working in US since October 2008. I got married in October 2009 and my husband came to US as my depandant L-2 in December 2009 and he is scheduled to go to home country during March 2010. I have SSN and my husband doesn't have SSN nor ITIN. Will I be eligible for filing the tax as Married Jointly?
Please clarify.

[AtlantaTaxExpert]

You can file jointly with your husband and you both CHOSE to be treated as resident aliens. This will allow you to claim the $11,400 joint standard deduction plus two $3,650 personal exemption (for yourself and your husband).

You will need to submit Form W-7 to apply for an ITIN for your husband. A notarized photocopy of his passport needs to be stapled to the W-7. In most states, the notarization can be done at any local bank. Failing that, the local IRS office can certify the photocopy as a true copy.

The downside is that you must declare ALL 2009 world-wide income (his income in his home county), but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116).

Even with the downside, this is probably the best way for you to file.

If you want professional help doing this, email me at [email protected].

[MukatA]

You can file joint return for 2009. Wait to file the return till you complete substantial presence test in 2010. Your U.S. Tax Return: Substantial Presence Test

Or, you can file nonresident tax return for 2009.
On joint or nonresident return you can claim moving expenses Form 3903.

[AtlantaTaxExpert]

Note that once you receive your wife's ITIN after filing the 2009 tax return, you can AMEND the 2008 return to file jointly with your wife. Her physical location is irrelevent to being able to file jointly.