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aleles · Feb 16, 2009, 12:58 PM

Hi,

I was on F1 in the beginning of the 2008 and went home in August after my H1B was approved. I got married and came back on H1B in October. My spouse hasn’t been to the States yet. What are my best options regarding filing taxes for
- marital status
- first year choice
- standard deduction (if applicable for dual status aliens) and/or exemptions, tax treaties

Thank you.

MukatA · Feb 17, 2009, 01:53 AM

Choice 1: If you did not complete SPT in 2008, you can file non-resident tax return. If you had income during F1, you can claim treaty deduction.

Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for about 5 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2009.

You will get standard deduction of $10,900 and exemptions for both of you.

You must both declare your worldwide income for 2008. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit.

You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return.
Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas

aleles · Feb 19, 2009, 11:33 PM

Thank you MukatA!

So the fact that my spouse hasn't been to the US yet doesn't change anything?

What if I also change the state. I was on F1 with income in one state and now I am on H1B in another. How do I figure out my adjusted gross income to file state taxes for each state separately?

MukatA · Feb 20, 2009, 01:54 AM

On federal tax return, you can still file joint return even if your spouse has never been to the U.S.

About State taxes:
If you are present in a state, then any income earned during this period, must be reported to the state.

To your resident state, you must report your worldwide income for the year. Read: Your U.S. Tax Return: Working or Living in Two or More states

aleles · Feb 20, 2009, 09:06 AM

Originally Posted by MukatA

On federal tax return, you can still file joint return even if your spouse has never been to the U.S.

How about state taxes, can I file joint return if my spouse has never been to the US?

aleles · Mar 2, 2009, 01:50 PM

As far as I understood I also need to file from 4868 to get an extension till I meet the substantial test. How about state taxes? Is it enough to file one 4868 form to get extension on both federal and state taxes?

MukatA · Mar 2, 2009, 07:14 PM

1. If you file federal as joint return, you will also file state in the same way. On state return, your spouse is nonresident for the year.

2. Form 4868 does not cover state extension.

aleles · Mar 2, 2009, 10:11 PM

Do you mean that I don't need state extension and I can file state before I meet substantial test and file federal?

If yes, then while filing state jointly how do I specify that my spouse is non resident of the state? Also should I leave my spouse's SSN empty and file W7 with federal tax later?

Thank you

aleles · Mar 11, 2009, 07:52 PM

Dear tax experts, can someone please answer my question above?

MukatA · Mar 11, 2009, 10:57 PM

You will file state returns only after you get ITIN.