[cheers123]

Hi,
I arrived in US on aug.21st 2006 in H1. I am working here for US client and my American company pays me in dollars. My wife joined me in H4 on 3rd Nov,2006.

1. Am I a resident alien or non-resident alien?
2. Which form should I use?
3. Should I wait for SPT till July 2007?
4. Can I file jointly with my wife? What is her status now?

Thanks,
Cheers.

[AtlantaTaxExpert]

If you file jointly with your wife, you can choose to be treated as resident aliens for the entire year. However, ALL of your world-wide income in 2006 then becomes subject to U.S. income taxes. You would have to wait until late May 2007 before you could file Form 1040. You get to claim the $10,300 double standard deduction and $6,600 in personal exemption for yourself and your wife.

If you do not want to wait, you can file as a non-resident alien, paying taxes only on your U.S.-based income, but with NO standard deduction and only your [ersonal exemption of $3,300.

If you need my professional tax help, contact me at [email protected].