[orijitdhar]

Hello,

Yet another one.

I am a married Indian. I have been in the US since Aug 2007 on an F1, and I transitioned to H1B on OCT 1 2009. I will pass the SBT on May 31, 2010.
I want to elect to choose 'First year choice' for 2009 and treat my wife as a resident alien. (Since, we want to file as Married Filing Jointly. )

Although I am eligible for the first year choice AND/OR dual status alien, My wife was out of the US from Oct-15 to Dec 31. Can she still elect to be treated as a resident alien so we can both elect for the first year choice?

I read that this should be the case in pub 519, Someone please confirm?

[MukatA]

Choice 1: You can file non-resident tax return.
Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test (of 183 days) in 2010.

You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you. You must both declare your worldwide income for 2009.

You will complete forms W7 (application for ITIN) for your spouse and children and attach with your tax return. H1-B tax filing: Your U.S. Tax Return: The U.S. Visas