[palaremzi]

Hi
I've searched through H4 visa issues, and have some idea, but want to double check:
- I've been in the US since August 2000. Till 2006 I was on F-1. In 2006 I got my OPT
- Till August 2007 I've been in Virginia working with my OPT .
- Then I got a job in Chicago with H-1B, and I am here since then.
- I got married in November 2007, and we came to the US on Dec 26th, 2007.
- My wife has an H4 visa, no social security number.
- I've read I need to apply for ITIN for my wife.

Now here are my questions:
1) For maximum benefit, should I file the Federal as a single and show my wife as a dependent (Can I do this, she does not have SSNl?) or should we file jointly? In both cases her not having the SSN would be problematic, isn't it?
2) What about state returns? Both questions valid for state taxes (both VA and IL).
3) She is attending a college for ESL (English as a Second Language) classes. Can I deduct these expenses?
4) When we came back on Dec 2007, the company did not reimburse our travel expenses (from Turkey). Can the airfares be deducted?

[AtlantaTaxExpert]

1) Filing jointly will have the maximum tax benefit for you. She can apply for an ITIN by submitting Form W-7 with a notarized photocopy of her passport.

2) You will have to wait until the IRS send her her ITIN before you can file the state returns.

3) Yes, as either a tuition deduction or tuition credit.

4) No. Travel to your home country to get married, then the subsequent travel back to the U.S. is considered a personal expense. However, if you were not reimbursed for your move from Virginia to Chicago, THAT is a moving expense that you CAN claim using Form 3903.

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