[cstax]

Hi,

Thanks for providing insightful information at the site. Though, I am not sure about my exact situation. Here it goes:
I was on F1 until May 2005 in Massachusetts and then moved to California for work on H1B (thus passing the subs. Presence test). Besides, I got married in Dec 2005 in US to an indian national (non-res. Alien). My wife doesn't have SSN or ITIN yet.

Pl. advise as to which status do I and my wife fall in?
Can I file as Resident alien and have my wife status as resident as well under the provisions?
What should I put in place of my wife's SSN on federal as well as state forms? (I guess for federal purposes I can apply for her ITIN along with the federal return, but does that affect her situation of getting SSN later?)

Would appreciate help on the situation. Thanks a bunch in advance


-Ashwani

[AtlantaTaxExpert]

Ashwani:

YOU must file as a resident alien, using Form 1040, 1040A o4 1040EZ.

Your wife has the choice of filing by herself as a non-resident alien (filing Form 1040NR or 1040NR-EZ) or filing jointly and choosing to be treated as a resident alien.

As for her lack of SSN/ITIN, she will have to fill in a W-7, sign it, attach a notarized copy of her passport, and mail it in with her tax return (or your joint return) to the address on the W-7 instructions. The IRS will issue the ITIN, insert it on the tax form and process the form, then send her ITIN on green paper by mail.

Then (and only then) can she file her state tax return, either jointly with you or by herself.