[lampterp]

Hi,

I have been living and working in the US on H1 since 2007 (and was a student on F-1 2004-2007).

I am getting married in February 2011 and my to-be-wife (who is currently in India) will accompany me on H4 visa after the wedding (in February).

Once she is here, can I claim "Married" and take 3 allowances (one for me, one for married, non-working spouse, and one for spouse) and update my W4? Or will I have to select "Single" since she will be a non-resident alien?

Will I have to wait until she actually becomes resident alien for tax purposes (which I think she will by the end of the year 2011 according to the substantial presence test)?

Thanks
Raj

[AtlantaTaxExpert]

You can claim MARRIED with at most TWO allowances on the W-4.

You will be able to file jointly with your wife for 2011, filing as a resident for you and she CHOOSING to be treated as a resident for all of 2011.

[lampterp]

Thanks! So even for a non-working spouse, it is 2 and not 3 allowances?

[MukatA]

You can file joint return as residents even when your spouse has never been to the U.S. On the joint return, both of you must report worldwide income.

[AtlantaTaxExpert]

Yes. There are special IRS rules in effect for foreign workers which limits your allowances to TWO.

This is done to ensure that sufficient taxes are withheld from your salary to cover any federal tax liability.

[lampterp]

Thanks for the clarification!

[lampterp]

Thanks!

[AtlantaTaxExpert]

Glad to help!