[mrajat]

I've been working in the US on H1 since Oct 2005. My wife joined me in June 2006 on H4 visa (as my dependent). She started studying on H4 in June 2007, and did a COS to F1 later in April 2008.

I'm now trying to determine our residency status for 2008 tax returns, and whether we can file tax form 1040 online. Now, I'm definitely a resident alien for tax purposes. However, my wife turned from a resident to a non-resident by the end of 2008, since she converted to F1 status. She does meet the substantial presence test for 2008, since she was a resident (on dependent visa) until April 2008. My first question is whether she has dual status or plain resident status? If she has dual status, do we need to send in documentation for her to be treated as a resident alien for the entire year (since we are filing a joint return)? If so, can we file our return online, or do we need to send a paper application?

Also, I'm trying to claim the "Lifetime Learning Credit" for her, since we paid more than $10,000 towards her eduction during 2008. Are we eligible to receive this credit?

Also, I'm trying to claim $1,200 rebate recovery, since my wife did not have SSN last year (but has it now), and we did not receive the 2007 tax rebate. Are we eligible for this now?

Thanks in advance for your response!

[MukatA]

Which forms did you file in 2005, 2006 and 2007 and your filing status?
You were eligible to file joint return as resisents for all these years. You should have got stimulus rebate based on 2007 tax return.

[AtlantaTaxExpert]

Since you filed as a resident alien for the past three years, you have the option of filing as a resident for 2008 as well, even though your status changed to F-1 in 2008.

For 2009, you will need to file as a non-resident alien.