[hanik]

I am L1 visa holder and I came to USA in march 2009. My husband came on F1 visa on July 4th. We weren't married when he came, we got married in Sept 09 and he changed his status to L2 in November 09. Since he is in US, he is not employed. Can we file as married jointly? I have been in US for more than 183 days but does he need to be here also 183days to be able to file joint return along with me?
Do we need to file as residents or non residents?
Do we both need to report our incomes we had at the beginning of this year in our home coutries?
Thank you for any help.

[MukatA]

You have two choices:
1. File Dual status return. Nonresident up to March 2009 and resident after that.
2. File joint return as residents. You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you.

You must both declare your worldwide income for 2009. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555). Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income

You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return. You can also deduct moving expenses. Use form 3903. Your U.S. Tax Return: Moving Expenses
L1 tax filing: Your U.S. Tax Return: The U.S. Visas

[hanik]

Thanks for such a quick answer!! Just to be sure - my spouse (Ls holder) doesn't need to meet the Substantial Presence Test? As far as I (L1 holder) meet the test we can both file jointly as residents?
On the moving expenses, could we claim my spouse expenses (visa costs, flight ticket) if we weren't married by the time he came and if he came 3 months after me? My expenses were paid by the company but we had to pay his costs ourselves. Thanks.

[hanik]

I meant to write my spouse (L2 holder)

[hanik]

Hello, does anybody know if L2 visa holder has to pass the SPT (183days in USA) to be able to file jointly with L1 visa holder? Note: L1 visa holder has passed the test in 2009. Thanks for your help.

[MukatA]

If L1 has passed SPT, you can file joint return with your spouse even if your spouse has never been to the U.S. and is foreign alien.

[hanik]

Thanks, MukatA, for your answers. They are very helpful!! One last q - because I have to declare my worlwide salary for Jan and Feb; what kind of document do I need? My former company gives me a confirmation of how much I made and much much I paid on taxes, social and health insurance but this document isn't in English. Is the expacation of IRS to atatch this doc in English?

[MukatA]

For foreign income, you do not attach any document with the tax return. On form 1116 you will report income tax paid or to be paid (it does not include Social and health insurance tax).

You can not claim moving expenses for your spouse. Also you can not claim your moving expenses if you were paid by your employer.

[hanik]

Thank you, I really appreciate your help!

[hanik]

Hello MukatA, what is the form I have to use to file joint return as residents? What is the difference between Forms 1116 and 2555?
I heard we must provide some kind of declaration if we treat my spouse that is not resident as resident.. how does the declaration look like?

BTW, do you also provide proffessional help for tax preparation?

Big thanks!

[AtlantaTaxExpert]

If you still desire professional help, contact me at [email protected].