[syn23]

Hello,

I was working on OPT from Feb 2007 to Sept 2008 and currently I am on H1-B which started from Oct 2008. I will be going to my home country in Dec 2008 and getting married. I will return beginning of Jan 2009 but my wife will come to US somewhere in March 2009.

Will I get the benefit of adding a dependent in Dec 2008 and if yes would it count for the entire year of 2008 or the date after the marriage. My home country is India.

Please answer the question and thanks to the person who does it.

[AtlantaTaxExpert]

The IRS considers you married the ENTIRE YEAR if you are married on 31 December 2008.

That being the case, your best option tax-wise is to file JOINTLY with your wife and you both CHOOSE to be treated as resident aliens for all of 2008. This will allow you to claim the $10,900 joint standard deduction plus two $3,500 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 early June 2009.

• you must declare ALL 2008 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

[MukatA]

If you file a joint return as residents, you will attach W7 (Tax Identification Number) for your spouse. You can contact [email protected] for professional help.