You can file jointly with your husband and you both CHOSE to be treated as resident aliens. This will allow you to claim the $11,100 joint standard deduction plus two $3,600 personal exemption (for yourself and your husband).
You will need to submit Forms W-7 to apply for an ITINs for your wife. A notarized photocopy of his passport needs to be stapled to the W-7, and both documents submitted with your 2009 tax return.
The downside is that:
• you must WAIT to meet the Substantial Presence Test before you can file, which means you must wait until 1 June 2010.
• you must declare ALL 2009 world-wide income, but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116).
Even with the downside, this is probably the best way for you to file.
|