[thelastaerie]

Hi there!

My husband is on H1B and myself on H4
We arrived US on 25 September 2010 and have stayed in US throughout the rest of the year, except for 10 days around Christmas.

Questions:
1. If we want to take the First year option and file as married jointly as Resident for the year 2010 - can we do that before the usual deadline 18 April 2011, or we have to file for an extension until we meet the SPT?

2. If so, when is the earliest day we can file then?

3. If we do choose this option, we only need to declare global income from the date we arrive US (25 September 2010)?

4. If we file as non-Resident for 2010, are they any implications when we change it to Resident in 2011?

Thank you very much in advance for your help!

[MukatA]

1. You must wait till you complete SPT in 2011.
2. Your U.S. Tax Return: Substantial Presence Test
3. No you must declare income for 2010 (starting with Jan 1, 2010). Your U.S. Tax Return: The U.S. Visas
4. There are no implications.
You can also deduct moving expenses for both of you. Use Form 3903.

[thelastaerie]

Thank you very much for your answer. Just a couple of more questions:

1. If we decide to file for an extension to wait until we complete SPT (end of May 2011? Since we arrived in late September 2010?), how should we estimate to pay the IRS for the April due date? On Federal tax level, it seems like even if file for non-Resident, we would still get a refund - so do we still have to pay them something when we file for extension?

2. Can we file for State Tax first then? Or the extension will include the State tax?

3. If we can file for State Tax first for the April deadline - should we file as married jointly, nonResident/Part-time resident? Or as normal full-year?

Thank you very much for your help. If anyone can recommend a tax consultant good at H1B taxes, would be very much appreciated.

[thelastaerie]

Thank you very much for your answer. Just a couple of more questions:

1. If we decide to file for an extension to wait until we complete SPT (end of May 2011? Since we arrived in late September 2010?), how should we estimate to pay the IRS for the April due date? On Federal tax level, it seems like even if file for non-Resident, we would still get a refund - so do we still have to pay them something when we file for extension?

2. Can we file for State Tax first then? Or the extension will include the State tax?

3. If we can file for State Tax first for the April deadline - should we file as married jointly, nonResident/Part-time resident? Or as normal full-year?

Thank you very much for your help. If anyone can recommend a tax consultant good at H1B taxes, would be very much appreciated.

[MukatA]

1. Complete your tax return and pay tax due on or before April 18, 2010. If no tax is due, you do not pay.
2. File separate extension for state.
3. You are part year resident of the state.
For professional help, contact AtlantaTaxExpert.