[Taxdoubts2]

Hello Atlanta Tax Expert,

We're on H1-B/H4 visa since October 2007. We've been living in US since August 2005 (F1/F2), so we meet the substantial present test.

Last year I filed a 1040NR, but this year I'd like to file a 1040 in order to claim her as an exemption.

- Could she apply for a W-7 and file a joint return?
- Do we need to send a statement that we want to be treated as residents voluntarily or is that just for dual status?
- What would be her reason for submitting a W-7?
(b) Nonresident alien filing a U.S. tax return
(c) U.S. resident alien (based on days present in the United States) filing a U.S. tax return
(d) Dependent of U.S. citizen/resident alien
(e) Spouse of U.S. citizen/resident alien
(g) Dependent/spouse of a nonresident alien holding a U.S. visa
(h) Other

I also need to file state taxes. Do I need to wait for my wife's ITIN before filing?

Thanks in advance for your response.

[AtlantaTaxExpert]

Yes, she can submit Form W-7 to request an ITIN, selecting option(e).

Yes, a residency choice statement is required.

For most states, you must wait for the ITIN before you can file the state return. California and Indiana allows you to file WITHOUT the ITIN, however.