[pg_2012]

Hi,

I'm an Indian citizen and currently I'm on H1B visa since October 1, 2011. I was on F1 visa from August 2005 to September 30, 2011. I have been reciving W2 for my taxable earnings every year during my F-1 and H1B.

My wife is also Indian citizen and currently on F1 visa. She is on F1 since August 2006 and she has also been earning since then.

We have not moved out of US in 2011. We were in US for 360 days in 2010.

Can my wife be considered as resident alien for Federal tax purposes in tax year 2011? How about me?
Can we file federal taxes for tax year 2011 jointly?

I would really appreciate your feedback and suggestion. Thanks

PPG

[AtlantaTaxExpert]

PPG:

You became eligible for the Substantial Presence Test on 1 January 2010, which means you should have filed as a resident (Form 1040/1040A/1040EZ) for both 2010 and 2011. You can file jointly with your wife for both years.

If you file separately, for 2010 YOU file as a resident and your wife files as a non-resident (Form 1040NR or 1040NR-EZ PLUS Form 8843). For 2011, you BOTH file as resident aliens.

Note that, for you, you became liable for FICA (Social Security and Medicare) taxes on 1 January 2010. Your wife became liable for FICA taxes on 1 January 2011. If your respective employers have NOT with FICA taxes, you both have the legal obligation to inform them of their error. You should do so IN WRITING (email is good for this).

If you want my professional help, double-click on my title above and scroll down to my profile/signature. You will find my email address there.