[Usuario2006]

Hi ATE,

My situation is the following:
F1 with income in 2005
F1 with income- from Jan 1 to Apr 2006
OPT with income (SSN & Medicare non exempt) between April-Sept 2006
H1 - from Oct 1 – Dec 31 2006 (approval date August 2006, valid from October 1, 2006).

Married: Spouse F2 and H4 respectively.


1- First and foremost, per my understanding of Pub 519 we do not meet the SPT (based on H1 status?) for 2006 because I got the H1 on Oct 1st, however browsing through the Q&A I found a very similar case where the person was suggested to file as “Married Filing Jointly” (and be treated as resident aliens for the entire year) and not file form 1040NR. Is that right? Please clarify one more time based on my situation how should I file my taxes. Thxs.

2- Based on your answer to #1, should I need to apply for an ITIN for my wife?


Thank you very much!

Joaquin.

[AtlantaTaxExpert]

1) You CAN file Married Filing Jointly, but you must wait until June 2007 before filing to meet the SPT.

2) Yes, when you file, apply for the ITIN with Form W-7.

[Usuario2006]

Thanks ATE!

Joaquin

[AtlantaTaxExpert]

Glad to help!