[narahariv]

Hello Tax Experts,

I did an extensive search on this forum to see a similar case as mine but could not find any. Hence I am presenting my situation for guidance.

I am currently on H1-B since 2006 and for tax purposes, I am considered a resident alien (owing to the Substantial Presence Test). My wife however was on F1-OPT last year and as of this year, she is on H4 (she did not make the lottery). Last year we filed our taxes as "married but filing separately". She did not pay social security or medicare taxes as she was a non-resident alien.

She, by this July, would also be considered resident alien for tax purposes as she is going to cross the "5-year" mark.

Since she is no longer working and would get her W-2 from her previous employer for last year's wages, is it advisable to file as "Married and filing jointly" or should we still file as "married but filing separately"? Should I claim my wife as "dependent" when I am filing the returns?

Thanks in advance for the reply.

Regards
Narahari

[MukatA]

If you were married, you can file resident tax return as married filing jointly even for 2006, 2007 and 2008. You can do this even if your wife has never been to the U.S.

[AtlantaTaxExpert]

Agreed. You should amend the return if the results is a bigger refund. Filing jointly with the resident alien spouse does NOT change her FICA status (see link below):

Nonresident Spouse Treated as a Resident