[arunlv]

I came to US on Aug 8th on H1B visa with my wife.She is on L1 B and working .

Can we file taxes jointly ?

Do we need file as Non Resident Alien using Form 1040-NR ?

Please advice

[MukatA]

If your wife has completed SPT in 2011, you can file joint return as residents. Else you wait till one of you completes SPT in 2012 and then file joint return as residents.

Another option is you file nonresident return and your wife files separately based on her resident status.

[arunlv]

Hi MukatA,

Thanks for your resposne.

I like your first option , but I am not quite understanding that.

How can I take the days from 2012 , to file the 2011 tax returns as residents.
Also I checked in IRS website and I did nt find any such option.

Please let me know if there is such an option to file it as a legal resident.

Regards,
Arun

[MukatA]

Yes, this is called First Year Choice and is discussed in IRS Publication 519 U.S. Tax Guide for Aliens.

[AtlantaTaxExpert]

The formula for the Substantial Presence Test is explained in Chapter 1 of IRS Pub 519. Right now, the most current version is for Tax Year 2010, but it does not change much from year to year.