[zatang90210]

Hi,
I was on F-1 from 2002 till Oct 2005. Then I changed to H1B with my employer in Oct 2005. I was on F1 working with the same employer from Jan - Oct 2005 on OPT.

I had filed 1040NR-EZ till now for all previous years as I did internships/TA etc on F-1.

For 2005, what forms do I file?

Also, I got married in Dec 2005 and even my wife worked on OPT till Jun 2005 lasy year in NY. Can we (or should we) file joint? What forms?

Now we stay in TX, so can we file joint even though she had worked in NY?

Both of us are from India.

Any help appreciated.

Thanks

[AtlantaTaxExpert]

Zatang:

Need some clarification:

- Was your wife on H-1 visa from 1 July 2005 through 31 Dec 2005?
- Did you or your wife incur any higher education costs (fees and tuition) in 2005?

The answers to these questions will make a difference as to how you can and should file.

[zatang90210]

My wife (got married only in Dec 2005) was on OPT (F-1) working from Jan - June 2005. Then she went back to India and we both came in Jan 1st week 2006.

We both did not incur any higher education costs in 2005.

Thanks

[AtlantaTaxExpert]

You are considered dual-status and your wife is considered a non-resident alien. If you filed dual-status (see previous posts and IRS Pub 519 for dual-status filing; an overly-complicated process IMHO), she would have to file as a non-resident alien (Form 1040NR/1040NR-EZ) separately from you.

If you want to file jointly, you will have to wait until June before filing as a resident alien under the First Year Choice. This means you both will have to file for an extension (Form 4868).

Whether filing jointly or filing separately makes any difference in the amount of taxes you pay depends on how much you each made.

Additionally, she will have to file a NY state income tax return.