[tlll]

Dear tax experts,

On OPT in 2007, then on F1 student visa until 09/30/09 and on H1B visa from 10/01/08.

I got married on 10/18/08. My wife was on OPT/F1 visa in 2008 and she is still on that visa.

She is expecting a refund as a nonresident and I owe taxes. I left the country for 2 weeks in January on vacation. Can we use first year choice and submit as married filing jointly (residents for the whole year)?

If yes, what’s the best choice:

1. Each of us submits for extension (2 separate forms) and then when I meet SPT, we submit as married filing jointly (residents for the whole year)

2. or together we submit for extension (1 form) and then when I meet SPT, we submit as married filing jointly (residents for the whole year).

3. or she submits as nonresident alien and I submit for extension (pay the taxes I owe). After I meet the substantial presence test (SPT), we submit an amended return (residents for the whole year)

For SPT, is it important that I was absent from the country for 2 weeks? (Or I just wait a little bit longer in '09)

Please advise.

[MukatA]

File extensions for both of you.
2 weeks absence in 2009, will extend your wait for filing.

[tlll]

Thanks so much, MukatA!

Do we need to submit our state taxes by Apr 15 as married filing jointly (residents for the whole year)?

[tlll]

Can you please advise me regarding my return for state taxes? Should I submit as whole-year residents married filing jointly now or wait and submit at the same time I do my tax return?"

[MukatA]

You can file state return. If you live in a state, you are resident of the state.