[ashishkshatriya]

Hello Tax experts,

I am on L1 Visa, came here in Oct. 09 and have Social Security Number. I made earnings of 16000 USD in US in 3 month period (Oct, Nov, Dec).
My wife is with me on L2 Visa, doesn't have SSN/ITIN number and she is not working.

Here are my questions:
1. What form should I fill in for filing tax returns (1040/1040EZ/1040NR/1040NR-EZ)
2. I understand, I need to apply ITIN number. Can I apply it while I am filing my income tax return as I need to file income tax return jointly.
3. Will it make any difference if I file my income tax return in New York. I am residing in New Jersey and working in New York.
4. Can I apply for ITIN and file income tax return in IRS offices?

Thanks in advance.

Regards,
Ashish

[MukatA]

You have two choices:
1. File nonresident tax return Form 1040NR. You can also deduct moving expenses. Use form 3903.

2. File joint return as residents (Form 1040). You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you. To file joint return, you must wait till you complete SPT in 2010. Your U.S. Tax Return: Substantial Presence Test

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). 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.

[ashishkshatriya]

Thanks for the reply..

Can you please suggest what is more beneficial for me... filing nonresident tax return or as joint return..

[MukatA]

Do both ways and find out yourself. It appears that on nonresident tax return you will pay about $1000 federal tax and on resident tax return you not have any federal tax but will get a refund of $400 for Making Work Pay credit. This may change for many reasons.

[ashishkshatriya]

Thanks again..
Can you please tell me if it is mandatory to complete SPT in 2010, to file joint return as residents?

[ashishkshatriya]

Does my wife (L2) have to be in US for filing joint return, once I (L1) complete the STP?
Can anyone please answer?

Also, the deadline of filing tax return is April 15th, and I will complete STP only in July, so how to encounter this?

[MukatA]

Yes if you do not complete SPT in 2009, it is mandatory to complete SPT in 2010.
You can file joint return if any of the spouse is resident. This is true even when nonresident spouse has never been to the U.S.

[Amruta011]

Hello Tax Experts, Need help!

I am working in the US with L2 + EAD since July 2012. I have following questions :

1. Under which category do I have to file the tax returns?

2. What's more beneficial- filing individually or together with my husband who is here with L1?

3. I have overheard it from somebody that if I am here as non resident I do not have to pay medicare and social security taxes (which are already been deducted from my salary ever month). Is this true?

4. Which forms I need to fill out?

Thank you very much for your help!

Amruta

[AtlantaTaxExpert]

Persons on L-2 visas myst pay FICA (Social Security and Medicare) taxes if they are being paid from a U.S.-based firm.

More than likely, filing joint with your wife is the best option, even though it means declaring your home country income for 2012.