[georgeissac]

I am in H1B visa and I got married on December 21st, 2011. My wife is still abroad (India) and doesn't have an ITIN or SSN and she is not working and dependent on me. Can I file as married filing jointly for 2011 returns? And if so is my wife eligible for ITIN while she is in India?

[georgeissac]

Also I was in F1 visa OPT status from January, 2011 to October 2011. Should I be filing my returns in 1040 or 1040NR?

[AtlantaTaxExpert]

Georgeissac:

You to claim the $11,600 joint standard deduction plus two $3,700 personal exemptions (for yourself and your wife).

To apply for an ITIN, you need to complete Form W-7 for your wife. You need to make a photocopy of her passport, then get the photocopy notarized. This can be done at your local bank in most states in the U.S.

This can also be done at a Indian notary, but if she will be coming to the U.S. within the next few months, you should get it done in the U.S. at any local bank, because, if done in India, she must also get a certificate of authenticity (called an apostille) from the Indian government. Depending on WHERE she lives, this can take from a few days to up to a YEAR.

The downside is that:

• You must wait until 1 June 2012 to meet the Substantial Presence Test before you can file for Tax Year 2010. We will file the extension (Form 4868) for you as part of our service at no additional charge.

• You must declare ALL 2011 world-wide income (wife's home country income, if applicable). There is an offset available by either claiming the Foreign Tax Credit (Form 1116) or to claim the Foreign Earned Income Exclusion (Form 2555).

Even with the downside, this is probably the best way for you to file.

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