[raptor1234]

Hello. I am on H1B visa. My visa status changed from F1-opt to H1B on October 2009. I have been in US since August 2006. I am also married on 05/16/2009 and my wife is on H4 visa now. She is residing with me since 06/02/2009. My marital status on W2 form is shown as single. But since I am married should I file my claim as married filing jointly or as single? Since my wife is ineligible for SSN, when I file married jointly do I need to provide any SSN for her. Thanks for your help.

[AtlantaTaxExpert]

Raptor:

You can file jointly with your wife and you both CHOSE to be treated as resident aliens. This will allow you to claim the $11,400 joint standard deduction plus two $3,650 personal exemption (for yourself and your wife).

You will need to submit Form W-7 to apply for an ITIN for your wife. A notarized photocopy of her passport needs to be stapled to the W-7. You can get the photocopy notarized at any local bank in most states or, barring that, at your local IRS office.

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 (such as HER salary in the home country), 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.

If you want professional help doing this, email me at [email protected].