[GraceG]

Dear experts,
I have a very secific question regarding my F-1 visa status and my taxes. I came here in 2003 on an F1 visa and got married to a US citizen in 2005.We are both NY residents through the whole 2003-2007 year period. I am still on my F1 status , even though we intend to file the residency paperwork in 2008. I found a publication on the IRS website stating that a nonresident alien, married to a US citizen may elect to be treated as a resident alien for tax purposes only in order to be able to file under status "married filing jointly"(mfj) (always the better case when married due to higher standard deduction, more personal exeptions, etc. ). Additionally, we have a newborn daughter, which makes it even more copelling for us to choose the mfj status. I called the IRS and they told me that I can certainly make that election as long as this is OK with the immigrations. I sought further assistance through the immigration officer on campus but she had no idea. My question is :"Can filing under the mfj status jeopardize in any ways my F1 visa status or subsequently my residency (green card) paperwork?"
Additionally
1. If I choose to make the election as stated in my first posting, what do I do with form 8843? Do I still file it?
2. During the year I was living primarily on campus and during the breaks and weekends with my husband. I know that school-related absences are considered temporary and do not render the status "mfj" invalid. However, would filing mfj at PO Box in one city have an impact on my campus residency requirement for scholarship purposes?
3. If we were to file jointly, may we take the lifetime learning credit based on the $7,000 for tuition-related expenses I paid during 2006.

Thank you very much in advance. I would appreciate any help or even guidance on how to find the answer to my question.
Grace

[taxsearcher]

It is perfectly legitimate for a non-resident married to a resident to make the election. You would need to include your worldwide income, which is the main disadvantage.

But as long as you comply with the tax law, you really should have no problem at all regarding the green card -- this is a perfectly legal and legitimate thing to do. Just include the appropriate election.

[GraceG]

Dear taxsearcher,
Thank you very much for the prompt response. I hope it wouldn't be too much if I inquire about two more issues
1. If I choose to make the election as stated in my first posting, what do I do with form 8843? Do I still file it?
2. During the year I was living primarily on campus and during the breaks and weekends with my husband. I know that school-related absences are considered temporary and do not render the status "mfj" invalid. However, would filing mfj at PO Box in one city have an impact on my campus residency requirement for scholarship purposes?
3. If we were to file jointly, may we take the lifetime learning credit based on the $7,000 for tuition-related expenses I paid during 2006.

Thank you very much again. I deeply appreciate your help.

Grace

[taxsearcher]

Grace, as long as you are married to a citizen and make the appropriate election for the full year, you should be able to do everything that a resident can do. You can file jointly with your spouse and the address should have no bearing at all. The only thing to be careful about I guess is that the immigration service does not think you living somewhere else but if in doubt, check with your international student advisor. It's an immigration issue, not a tax one. I doubt you would have a problem but things have been tighter since the Sept 11 events.

[AtlantaTaxExpert]

All issues covered!