[mntax]

I know you guys are super busy at this time of the year. But please help me when you find some time.


Background:-
I (on F1) am from MN and my wife(on J1) is from Texas. We maintain independent places of home and work (pay rent, utilities etc independently at MN and TX and are not often at the other person's place). As of now we are yet to decide where we will eventually relocate to.

While she is a non-resident, I am a resident alien (substantial presence test) and we plan to file as "married filing jointly" (thereby treating her as a resident alien as well).

Questions:
[A] For state tax purposes:-- MN has state tax, while TX has no state tax.

(1) I understand we can file MN return(form M1) as "married filing jointly" and then use (form M1NR) to show income from MN sources (that is my income only), thereby paying tax for income from MN sources. Am I right? Please correct me if this is wrong and instead her income will also incur MN tax.

An example at the end of the following link "kind-of" relates to my situation, but that link does not say what "filing status" and which forms to fill.

Definition of domicile for individual income tax

(2)
IF ONLY MN source income is taxable, then I have another question:
MN state tax allows a standard deduction of $10900 (for married filing jointly; $5450 for single)

Which of the deductions should I be eligible for? i.e. since only MN income is taxable (assuming my wife's TX income is not MN taxable), is my taxable income -

MN income - 10900 OR MN income -5450?


[B] For Federal tax purposes (and in a way also for MN purposes):

Both our signatures are required on these forms. Esp to claim non-resident spouse as resident (for federal filing) we need to attach a statement saying so. At the same time, I notice we have the option to e-file.

How do we attach such statements and how do we sign our forms if we use e-file?

Thanks for reading through this and finding time to answer my questions!

[mntax]

No one has any answers/experience with similar situations before?

I figured the answer to A1 below. I still need to know:

B) As a "first time" married filing jointly filer, (where-in I am electing to choose my non-resident spouse as resident), CAN I use E-file OR Free-File?

If yes, then how does one attach the "statement" referenced in page 10, chapter 1 of Pub 519, under
"Nonresident Spouse Treated as Resident"?

Please answer this, only if you KNOW (either as a taxExpert OR through personal experience), not a guess please.

A2): The foll ques is about MN-STATE filing.
If I file 'married filing jointly' how much is my std deduction for "MN-STATE return" (5450 or 10900); given that my wife has income from TX, but she is a non-res of MN and hence not liable to be taxed by MN.

I figured the answer to A1:
My initial guess was correct. I can file "married filing jointly", and attach M1NR to M1, to identify taxes from MN sources.

[AtlantaTaxExpert]

MnTax:

You said you were filing as a resident due to substantial presence.

When EXACTLY did you arrive in country on your current F-1 visa?