[nicbru2]

Hi,

I came to the US in August 2012, on a J1-visa together, together with my wife and 3 kids, who entered the US on a J2. In order to be considered as a tax resident asap, which would allow me to file jointly, I am considering to apply for an H1B-visa (and correspondingly, H4-visas for my dependents). My question is: if the visa change would be granted before the end of this year (2013), would I already be considered as a tax resident for the tax year 2013?

Thanks!

[AtlantaTaxExpert]

It depends on WHEN you get the H-1B visa becomes effective.

If it becomes effective on 1 October 2013, you can, after waiting until 1 June 2014, file jointly with your spouse and CHOOSE to be treated as residents for all of 2013.

If the H-1B visa becomes effective on or after 6 December 2013, then you do NOT qualify for residency status in 2013 no matter how long you wait to file.

[nicbru2]

Thanks ATE! This is very useful. Since I will visit relatives outside the US in June, I will have to wait to apply for the H1-B until the beginning of July; adding ~4 months processing time brings me in the gray zone between 1 October and 6 December. Do I qualify for 2013 residency status in that case? Thanks!

[AtlantaTaxExpert]

If your H-1B is effective before 6 December 2013, you can apply the First Year choice to file jointly as residents.

If you do not get it by 6 December 2013, you cannot. It is that simple.