[dev.rajasekaran]

I'm on H1B visa and my spouse is currently on H4 visa. My spouse is going to start studying and she would want to make a transition to F1 visa before the end of this year. I will be paying for all her educational benefits. Would we be able to file jointly even if she is on F1? Will I be able to claim tax deductions for her educational expenses and dependent deductions? Would she require an ITIN if I would need to claim her tax deductions?

Thank you

[MukatA]

Yes, you can file joint return as residents.

[dev.rajasekaran]

Thank you very much Mukata. So would I be able to claim the tax deductions for her tuition and also claim dependent tax deductions even if she is on F1? Thank you once again.

[AtlantaTaxExpert]

Yes, your wife CAN file jointly with you and choose to be treated as a resident alien even while under the F-1 visa.

Just make sure that, while working under the F-1 visa, her employer does NOT withhold FICA (Social Security and Medicare) taxes, because it will be virtually impossible to recover those taxes once they are paid to the IRS.

[dev.rajasekaran]

Thank you very much. So would I still be able to claim tax deduction for her education expenses and also claim dependent deductions even if she is on F1?

[AtlantaTaxExpert]

Yes, to BOTH questions!

[dev.rajasekaran]

My wife recently changed over to F1 status, but she is not eligible for an SSN yet. I went through the forums and I understand that she would be needing an ITIN if we were to file joint returns as resident. I wanted to confirm that the form W7 which is required for ITIN need to be submitted along with my tax filing next year for her to get her ITIN. Or do I need to submit the W7 form and get her ITIN before our tax filing next year? Please correct me if I'm wrong. Thank you very much for your time and help.

[AtlantaTaxExpert]

You file the Form W-7 for the ITIN with the 2011 tax return in January 2012.

[dev.rajasekaran]

Thank you very much for your answer.

[AtlantaTaxExpert]

Glad to help!