[ratoro]

Dear:

I have one question about the first year choice, I read your post about all the issues and my doubt comes for my condition.

I arrived to US in July 16th, 2007. I have not been in US before that date.
I have been working with H1B status the rest of year. If I count the number of days of permanency for 2007 is 169 days.

In other words I meet the 31 days in row, but I do not meet the 183 days for the whole year. Then I have to fill out the 1040NR form.

Reading the post of first year choice, I meet the 31 days in row. Then I meet the 75% of days after the 31st day in row, because I stayed up to end of the year.

If I wait up to July of 2008 (filing the extension) I will meet the subtance test of permanency for 2008, then I can request my first year choice for 2007 and fill out 1040 as resident.


Finally, the first year choice said that I can not use that option if I am married.

Well I am married, my wife came with me in same date July 16th, in H4 condition.

That part of the pub519, is reference to the people married with an US citizen?
Due to that people can request be treated as resident for the whole year even if they don´t meet the permanency test.

Or applies for any people married (between aliens).

Appreciate if you can clarify this point.

My best regards

Rodrigo Toro.

[AtlantaTaxExpert]

You can file jointly with your wife and you both CHOSE to be treated as resident aliens. This will allow you to claim the $10,700 joint standard deduction plus two $3,400 personal exemption (for yourself and your wife).

The downside is that:

• you must WAIT to meet the Substantial Test before you can file, which means you must wait until about 13 May 2008.
• you must declare ALL 2007 world-wide income. There are two offsets available, by either claiming a Foreign Tax Credit (Form 1116) or a Foreign Income Exclusion (Form 2555).

Even with the downside, this is probably the best way for you to file.

David Kempe