[tiger28]

Hello,
I have already asked this question, but I made a mistake, So here it is as it supposed to be:

Briefly my situation: I and my wife came to the USA in September, 2006. I have J1 visa- scholar (from the very beginning) and my wife J2, we are citizens of Poland. We have never left the USA since that moment, two years tax exemption passed in September, 2008. According to my calculation we pass the SPT.

1) So, I am going to file 1040 as resident alien jointly with my wife - Am I correct? :confused:

2) The problem is where should I put on tax form 1040 the non taxable income that I made before September in 2008. I was going to not include it anywhere, only joint (to tax refund form) a copy of my 1042-S showing this exempted income from federal tax - is it correct? :confused:

3) Am I eligible for Recovery Rebate on 2008 return. ($600) ? Even though I filed as non resident in 2007 (1040NR), Our non - taxable income: about $.25 000, and taxable (after September) $20 000 :confused:

Many thanks for your help, and for your time

[AtlantaTaxExpert]

1) You CAN file Form 1040, but must wait untl late May 2009 to file.

2) You do NOT add that income to your return, as it is tax-exempt. However, you DO need to submit Form 8833 to explain the tax treaty position that exempt that income from taxation.

3) If youe wife has a SSN, then you can get the RRC for $1,200. If not, then you cannot.