[wueq]

Hi,

My status in 2006 is this:

F1 to June, then OPT to 11/26/2006, then H1B
My wife held B1/B2 Visa in 2006, she stayed here from 8/1/2006 to 12/31/2006, this January, she changed the Visa to H4

In 2006, my tuition was about 16000

If I file as non-resident, I can not claim my tuition tax credit and can not use SD, then is it possible to use first year choice? If so, can I cliam my tuition, will I get more refund?

Thanks in advance

Michael

[AtlantaTaxExpert]

Michael

You CANNOT claim the tuition deduction/credit under First Year choice or as a non-resident alien.

However, if you file jointly with your wife, with you BOTH choosing to be treated as resident aliens for all of 2006, you then CAN claim the tuition credit/deduction.

[wueq]

Hi ATE,

Thanks for your inputs.
My wife stayed here with a B1/B2 Visa in 2006, Can I file jointly with her and choose to be treated as resident aliens? I am comfused with this, because if we choose to file as resident aliens, we can use standard deduction, also we can claim the education credit, there are too more benefits to believe.

By the way, another question, because we both are canadian permanent resident, it is said, even I file as NR, I am still eligible file jointly with my wife and use standard deduction, is it true?

Thanks

Michael

[AtlantaTaxExpert]

I believe that IS the case for Canadian permanent residents.