[mimmelit]

Hello,

I am so not looking forward to doing my taxes.
My case is weird.
I came to NYC in June 2006 on a J1 with a work program (for 1 year). So far so good.
Then I extended the program June 2007 for 6 months and had to pay another fee. Is this tax deductible? (it exceeds the 2% of AGI)
Then in September 2007 I got married to a US citizen, but I am still in the process of having my status changed to resident. Am I still J1 (resident alien) then? Does that marriage change anything for tax year 2007 or can I file them like last year?
Do I have to use my new name or my maiden name?

And going back to Germany in spring 2007 - can claim that as something like "away from home"? Can I claim the flight ticket price for anything else, since it exceeded 2% AGI?

What about all those fees for INS - changing the status, applying for a work permit etc?

I'd appreciate any help.

[AtlantaTaxExpert]

Your case is not THAT weird. We deal with similar issues on this forum all the time.

First, the visa extension fee is NOT deductible because the J-1 visa is NOT a work visa, so you cannot say that it is an employee business expense. Sorry!

J-1 is a student/trainee or visiting researcher/teacher visa. You are considered to be a non-resident alien.

Congratulations on your recent marriage. You should file using the name that is registered with your Social Security Number, be it your new name or your maiden name.

You have two filing options! You can:

- File as a married non-resident alien, filing your own Form 1040NR or 1040NR-EZ.

- File jointly with your spouse and CHOOSE to be treated as a resident alien for all of 2007.

Filing jointly will probably produce the biggest tax advantage. You may want to attach a legible photocopy of your marriage certificate to the return.

The trip back to Germany is NOT deductible because it has NO valid business purpose.

Now, changing your visa status and applying for a work permit MAY be deductible.