[sureshkarora]

Hi

I am on L1B - Single from Last year July 2008 but my company is still deducting my taxes as NON RESIDENT ALLIEN. I read after 183 it should be as resident allien.

Also I am getting married in Nov 09 and will bring my spouse on L2 in Dec 09. Can we both file married filed jointly for next year return. I am sure she will be not working at that time.

Please advice?

[AtlantaTaxExpert]

Suresh:

The withholding for INCOME taxes is no different whether you are a resident or non-resident alien, as the tax rates are the same.

However, they SHOULD be withholding FICA (Social Security and Medicare) taxes. You were liable for these taxes from the day you arrived in the U.S.

Yes, you will file jointly with your wife. She will need to submit Form W-7 with a notarized photocopy of her passport when you file the return.

[sureshkarora]

Hi Tax expert

One more thing she is working in India right now and she will come to US in dec 09 . So filling next year return should I go for jointly or single

[AtlantaTaxExpert]

You should STILL file jointly.

Due to the timing of her arrival in the U.S. she can apply for the Foreign Income Exclusion (Form 2555), which means she adds her income to the top of the reurn, then exclude it at the bottom olf the return.

[sureshkarora]

She will be non resident at that time.. does this matter and also will I claim her as a dependent while filiing jointly

[AtlantaTaxExpert]

She will CHOOSE to be treated as a resident alien for all of 2008 (as will you). In fact, you and she will sign a statement to that effect and attach to the tax return.

[sureshkarora]

Can I claim her as dependent in my next year return?

[AtlantaTaxExpert]

As noted in another posting, one spouse CANNOT claim the other as a dependent. They are JOINT filers.

In some circumstances, one spouse who is filing married filing separately MAY be able to claim the other spouse's personal exemption, but even then, he/she is NOT claim the spouse as a dependent.