[rn3324]

Hi,

I am on H1b since October(before that on F1) and my wife is on F1. We got married in December. I had following questions-->
1) Can I file as resident ? (I pass substantial presence test but partial F1 status makes it confusing)
2) Can we file jointly ?
3) Can I claim her tuition fees for deduction?
4) She moved to for internship for period of 3 months. Can we claim those moving expenses?
5) Can we claim any other deductions?
6) what forms should we use

Thanks
Rn

[MukatA]

1. If you file separate return, then you will file nonresident tax return. Your spouse will also file nonresident tax return.
2. Yes, you can choose to file joint return as residents for 2009. File only after you complete SPT in 2010. Your U.S. Tax Return: Substantial Presence Test
3. Yes, on the joint resident tax return.
4. Moving Expenses - No. She can claim travel expenses, which includes boarding and lodging, travel and meals, if she also maintained her home in a different state or city.

[AtlantaTaxExpert]

To claim the travel expenses as an itemized deduction, she need to file Form 2106 with Form 1040 when you file the joint return.

If you decide NOT to claim the travel expenses (because the $11,400 standard deduction is larger), you can file Form 1040EZ.

[vikramrh]

I will be getting married in August 2010 in India; but my wife will probably move to the US in March 2011. Can you please tell me whether my wife needs to be in the US in 2010 for me to claim the standard exemption and deductions for her in 2010? Thanks!

[AtlantaTaxExpert]

You can file jointly with your wife irrespective of her physical location; she can be on Mars for all the IRS cares.

Now, filing jointly DOES have some obstacles if one spouse is in aother country, because BOTH spouses must sign the return. If she comes to the U.S. in March of 2011, I recommend you simply wait until she get her, then submit the tax return plus Form W-7 to apply for an Individual Tax Identification Number (ITIN) for her.

[akc5247]

I am on H1B and my wife will be starting her PhD from August 2012. We just moved from NY to Atlanta in early March. She will be going back to NY in August to start her PhD.

We lived in NJ for about 3 weeks in-between February/March 2012, before moving to Atlanta.

When we file our taxes in March/April 2012 (for tax year 2012), what should we file?

1. Partial resident tax for NY (joint or single) or
--- Lived in NY from Jan-Feb 2011
--- my wife will move back to NY from August, so effectively Aug - Dec 2011
2. Partial resident tax for GA (joint)
-- we both moved here in March, and I will be here till at least December, so Mar-Dec 2011.
-- my wife would stay in atlanta till July end or early August, (say) Mar - Aug 2011
3. Partial resident tax for NJ (joint)?
-- both of us were there for around 2-3 weeks from Feb-Mar 2011

Should we file separate, or joint? Which is advisable? On her PhD, my wife is expected to get around $1,700 per month (based on the assumption that she, on F1 will be exempt from FICA, Medicare and Social Security taxes until end of her fifth year of F1).

Please clarify.

Thank you,
AC

[AtlantaTaxExpert]

AC:

You can probably ignore filing for New Jersey; three weeks is NOT really long enough.

You will file as part-year residents in New Tork and Georgia.

Whether you file jointly or separately depends on your income level. More than likely, filing joitnly is the best way to go, but modeling BOTH ways is required.

If you want my professional help, look up my profile and you will find my email address.