[kamalesh110]

Hi. I was in United States during 2011 on L1 Visa and came back to home in August 2011. I missed to get her ITIN or SSN during our stay. Now when I file my IRS returns as "Married-Filing Jointly", it ask for SSN of my wife. Is there any way to get it filed jointly? Or any other forms to be submitted to prove my wife stay in US during 2011?

Thanks in advance.
Kamalesh.

[AtlantaTaxExpert]

Please give me your exact entry and exit dates during your L-1 visa tour in the United States.

Your answer determines how you can file.

[kamalesh110]

Hi Atlanta,

I was in USA starting from Jan 1st 2011 till July 31st 2011. I brought my wife to US on L2 visa on 4th March 2011 and she also left US on 31st July 2011.

[AtlantaTaxExpert]

Kamelesh:

Because you stayed LONGER than 183 days, you have met the 183-day Substantial Presence Test, so you CAN file jointly with your wife IF you claim ALL world-wide income for 2011.

You can also file as a dual-status alien and claim your wife as a dependent.

On BOTH returns, you need to file a Residency Termination Statement AND you can claim dailiy living expenses because your work tour was LESS than one year.

The return should be modeled BOTH ways to determine which is the best tax-wise.

You can submit Form W-7 with EITHER return to get your wife an ITIN, but the chance of rejection of the application is HIGHER when the request comes from a foreign country vice from a U.S. location. For this reason, you MAY want to use a Certifying Acceptance Agent (CAA).

I prepare returns like this as a matter of routine, AND I am a CAA. 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 and websites there.