[deepakz_world]

Hi,
I was on F-1 till Sep'07 and came onto H-1B starting Oct'07. Also, I got married in Nov'07 in India and my wife came to US with me in Dec'07. Since I have been on H-1B only for about 92 days in total till the end of 2007, I cannot be treated as a resident alien. As such, my status at the time of filing would be non-resident alien.
All I want to know here is whether I should file my tax return as 'Married filing separately' or 'Married filing jointly'? I think I get more exemptions if I file as 'Married filing jointly'.
Also, do I have to file form W-7 to get ITIN for my wife?
FYI: My wife is on H-4, came to the US for the first time in Dec'07. She doesn't have an SSN or ITIN and obviously, no income in 2007.

Any help is greatly appretiated.

Thanks

[MukatA]

Did you leave the U.S. in 2007 after you got H1-B? Form... to..

Choice 1: File nonresident tax return. You will only get exemption of $3,400. You can deduct itemized deductions (included state taxes paid).

Choice 2: (If you meet 2007 requirements). You can file resident tax return as Married Filing Jointly. You will have to wait for 5 to 6 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2008.
You will get standard deduction of $10,700 and exemptions for both of you.
You must both declare your worldwide income for 2007.

You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return.