[Le One]

Hello,

I am getting ready to prepare our 2009 tax returns and am not sure what to do. I am a US citizen. My husband is a permanent resident. He arrived in the US from Italy in February 2009 on a K-1 visa. We married in March and he got his green card in July 2009. My husband worked in Italy through January 2009 and continued to receive compensation from his Italian employer through May 2009. He paid Italian taxes on this money. My husband also worked in the US during 2009 and had US taxes withheld from his paychecks.
I am not sure if it would be more beneficial to have him file as a dual-status alien or as a resident alien.
Any help would be appreciated!
Thanks,
Tara

[AtlantaTaxExpert]

Tara:

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

However, 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) for the Italian taxes paid on your husband's foreign-sourced salary.

Even with this extra taxation this is probably the best way for you to file.

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