[pranav4827]

I have done some research and just wanted to confirm if my conclusions are correct.

1. I need to fill my tax form 1040ez (as I am resident alien since 2006) with filing status married filing jointly.

2. I need to fill the w7 along with returns for my wife's ITIN number. (since my wife arrived in mid may this she passes substantial presence test. But she has dual status for 2007 as she arrived this year. In w-7 which option should we use:

a. Nonresident alien required to obtain ITIN to claim tax treaty benefit

b. Nonresident alien filing a U.S. tax return and not eligible for an SSN

c. U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN

d. Dependent of U.S. citizen/resident alien _ Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

e. Spouse of U.S. citizen/resident alien

f. Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN

g. Dependent/spouse of a nonresident alien holding a U.S. visa

h. Other (see instructions)

Should I use c or e.

3. do I need to send a declaration letter stating we choose to be treated as resident alien for tax year 2007?

[AtlantaTaxExpert]

1) Okay.

2) Choose E.

3) Yes!

[pranav4827]

Thanks atlanta for the prompt response.

One additional thing:

I will be waiting for the ITIN number before I file OH state tax return.
In case ITIN is delayed how can I file for extension of deadline.

Thanks again

[AtlantaTaxExpert]

If you are due a refund, then do NOT worry about the extension with Ohio. All the states follow the IRS model on this issue.

If a return is filed late, penalties are incurred ONLY IF taxes are owed.

If a refund is due, there are NO penalties for filing late. In fact, the refund earns interest while it lays unclaimed.

[MukatA]

1. Yes you can file as resident Married Filing Jointly only when you meet the SPT requirements. When did you enter the U.S. on H1-B?
2. For filing as Married Filing Jointly, you will attach W7 for your spouse. It does not matter when she came to the U.S. On W7, you will select spouse of resident alien.
3. Yes, as a first year choice, you need to attach the statement.

[AtlantaTaxExpert]

Noted!