[Wickerl3732]

Hi,

I just wanted to fill my tax returns using Winstar, when I realized that I can't fill the return for Massachusetts together with my wife.

I came to Boston in March 2011, to work as a postdoc. I am on a J1 visa. My wife followed me to Boston in August 2011, and in November she gave birth to our son. My wife has no work permission and no SSN.
So I am wondering how to fill Form 1 NR/PY. Married filing jointly does not apply, I cannot provide my wife's SSN. Can and should I file as single, just adding my son as dependent? Would this be legal?

Hoping to get some answers,

Wickerl

[taxesforaliens]

You would need to file married filing separately for MA since you came on different dates to MA. You can only claim a dependent on your MA return if he/she would qualify as a dependent on your federal return. Since you area non-resident alien, you cannot claim any dependents. On your MA return you can claim a rent deduction of up to 1500. Since your wife has no income, she can write you a statement releasing her $1500 exemption to you, so you can claim $3000. Since she doesn't have an SSN and no ITIN, write NRA in the box for her SSN/ITIN, just as you probably did for your federal return.

[Wickerl3732]

Thank you for your answer.
If I cannot claim her and my son as dependents (because a non resident alien cannot claim dependents, right?) , does she need to file her own statement. And I have a SSN, so I put my number in this box.
Can I claim the 4400 personal deduction in Mass.
And such a statement is just a simple letter, or does it require any legalization?

Thanks for your advice.

[taxesforaliens]

Since your wife has no income, she is not required to file a return,
The statement to let you claim her part of the rent deduction does not have to be legalized/notarized. Just write in it that she is not required to file a return and is not using the rental deduction and releases it to you, her spouse. Write your IDs in it. For you you can use your SSN for her use her passport.
And yes, you can claim one personal deduction for yourself on your MA return.
Your wife would need to file a form 8843 for federal purposes (and no return since she had no income).

[Wickerl3732]

Thank you very much for your very helpful answers.
I still have one last question: as a J1 alien I am exempted for 2 years as a resident on my federal return. Does this also apply for my Mass return? In other words, should I file as a nonresident or as a part year resident (or both) in MA?

[taxesforaliens]

The year you came to the US you are a part year resident of MA. For any year after that you live in MA you are a resident of MA.