[bbj]

1. I was still a non-resident in tax year of 2005, but my wife changed her status to resident (because she has been here in the US for 5 years since Aug.05) Can we file Joint Return? Somebody told me only citizen or permanent resident can file joint return with their spouses.

2. My wife has been worked on OPT during Mar-Dec 2005, but she chanaged her status to resident on Aug-05, should she file as Dual-status or Resident? Which form she should choose? 1040 NR or 1040?


Thanks a lot for your assistance.

[AtlantaTaxExpert]

1) You can file jointly with your wife and be considered as a resident alien, but only if she is a resident alien.

2) She can file as a non-resident alien. Dual-status only applies if you physically leave or enter the country. She can also file as a resident alien if she waits until June 2006 to file under the First Year Choice. That will probably the best way to file tax-wise because it doubles your standard deduction to $10,000 and your personal exemption to $6,400.