[Gayane]

Hi,

Another question.

My husband is on H1B visa starting from Oct 2009. He had J1 visa (Trainee) and was NR for 2007 and 2008.

Is he NR or R for 2009? Doesn't he pass SPT? According to the following he isn't exempt starting Jan1, 2009. So he passed SPT. Am I right?

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When a Teacher or Trainee is Not Exempt

You will not be an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years.

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Thanks in advance.

[AtlantaTaxExpert]

He can file jointly with you 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 wife).

You will need to submit Forms W-7 to apply for an ITIN for you if you have no SSN. A notarized photocopy of your passport needs to be stapled to the W-7. You can get the photocopy notarized at any local bank or, failing that, at your local IRS office.

The downside is that you must WAIT to meet the Substantial Presence Test before you can file, which means you must wait until 1 June 2010.

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].

[Gayane]

Thank you.

Actually my country has tax treaty with US and I want to use it. I think it will be advantage if I file separate as non-resident. But thanks to you I will consider filing jointly, but in this case we should wait till Jun 1, 2010, right?

If we choose to file separately, I understand that my husband ALSO should wait till Jun 1, 2010 in order to file as resident, yes? Or he may not wait and file as none-resident?

Thanks again.

[AtlantaTaxExpert]

That is correct; you both wait because you are filing ONE return together!