[MKHasan]

Hi,

I need assistance to understanding filing my tax this year.

a. My wife and I came in the USA in September 2010 ( I am on F1, wife on F2).
b. I am now on F1 OPT started in May 2013.
c. I was in Ohio till April, 2013 and then moved to New Jersey in May 2013.
d. I have SSN, My wife does not have SSN or ITIN yet. My wife does not have any income.
e. I filled W-4 with my employer as married and tax deduction from my salary was as married status.
f. I am from Bangladesh, my wife also from Bangladesh.

My questions:

1. What will be my tax filling status this year? Can I file as married and jointly? If so, how much benefit I will get?
2. Will I be able to file application for ITIN and will that help?
3. Should I use Glacier provided by my University or TurboTax from outside?
4. The status indicated in W-4 as married is wrong or right? Will that affect in any way?

Thanks
KH

[AtlantaTaxExpert]

Even though you are working on OPT, you are STILL an international student on a F-1 visa, so you will file as a non-resident alien.

You should file Forms 1040NR and 8843, plus Form 3903 to claim moving expenses if your employer did not pay them OR if the employer's reimbursement was added to your salary as taxed income (say, as a bonus).

Since you are from Bangladesh, you CANNOT file jointly nor claim your wife as a dependent. Sorry!

Your exempt status as an international student lasts until 31 December 2014. For Tax Year 2015, if you remain on F-1 status, you will be able to file jointly with your wife. Now, if you transition to an H-1 or H-1B visa for at least the month of December in 2014, you will be able to file jointly with your wife for 2014.

In either case, then (and only then) will you apply for an ITIN.

On the W-4, claim SINGLE status with ONE allowance.

[MKHasan]

Thanks for your detail answer. I appreciate your help.

Can you please tell me where can I find the reference for this answer?

"Since you are from Bangladesh, you CANNOT file jointly nor claim your wife as a dependent"

Also, Why I can not apply for my wife's ITIN?

Thanks again.

Regards
Hasan

[AtlantaTaxExpert]

The IRS will NOT issue ITINs for dependents unless they are listed on the tax return.

Whether you can claim your wife and/or children as dependents is dictated by either the tax treaty between the U.S. and your home country or whether the country border the United States. For this reason, only non-resident aliens from Mexico or Canada (as bordering countries) or from India or South Korea (as stipulated in the tax treaty) can claim children or spouses as dependents on their non-resident alien tax returns.

[MKHasan]

Thanks again for your answer and insight details.

One last question regarding W4:

What did you mean by " W-4, claim SINGLE status with ONE allowance". In my last W4, I placed 3 in response to:

5. Total number of allowances you are claiming: 3

What should I put there? Should I put "2" as I can not claim my spouse?

Regards
Kamrul

[AtlantaTaxExpert]

Kamrul,

Because you cannot claim your wife as a dependent, it would not be apprrpriate to factor her into the withholding alloance calculations. That is why I said SINGLE with ONE (for yourself) allowance.

[MKHasan]

Why I can not put 2 allowances?

In B, it says, Enter "1" if You are single and have only one job or

Thanks
Kamrul

[AtlantaTaxExpert]

There are special rules for foreign nationals working in the United States. Non-resident aliens who cannot claim dependents MUST withhold at the SINGLE rate with either ONE or ZERO allowances.

Married foreign nationals who CAN claim dependents, or who can file jointly, can withhold at MARRIED with no more than TWO alloances, even if they have a large family.

This is done to ensure that enough taxes are withheld from their salary to cover any tax liability.