[lswkd]

Hi,
Now I almost finish the tax return, but here I want to confirm what I do is correct.

I entered USA 4/2001 with F-2 visa:

F2: 4/2001 to 5/2002
F1: 5/2002 to 6/2005
H4: 6/2005 to 8/2005
H1B: 8/2005 to current

My husband - Entered USA 8/2000 with F-1 visa:
F1: 8/2000 to 6/2005
H1B: 6/2005 to current

I want to confirm:

1. I am a dual-status for 2005 and choose to file joint 1040 with my hudband.

2. I only attach a statement to choose file jointly 1040. Do I need file "Amended tax return" in addition to attaching the statement?

3. I entered USA as F-2, so I am "not" eligible for $5000 treaty benefit between USA and China. So, we can deduct: $5000(only my husband)+$5000(standard deduction)+$3200(personal exemption)+$5000(standard deduction)+$3200(personal exemption)on joint 1040.

4. The total tax owed on our joint 1040 is more than $1,000, do we need pay the penalty?

Sorry to ask so many questions. Thanks in advance!

[AtlantaTaxExpert]

1) You are not dual-status, but since you are filing jointly with your husband, it does not matter.

2) You need only the statement.

3) In my opinion, you can only file the standard deduction (x 2) for $10,000 and the personal exemption (x 2) for $6,400. However, if your research indicates that your husband is also eligible for the $5000 treaty benefit between USA and China, claim it.

4) If you paid (through withholding) at least as much tax as you owed in 2004, then you are in one of the safe harbors and will owe no penalty.