[raina]

My husband and I are from South Korea.
My husband has worked for University since Sep.01.2004. We have J1 and J2 visa. (entered U.S. Aug.11.2004 )
I never worked in U.S.
After he came in U.S. he renewed his contract with Univ. (1st contract: 09.2004~08.2005, 2nd :09.2005~08.2006 ,
3rd: 09.2006~08.2007)
I already understood that my husband does not lose the tax exemption for the first two years. (U.S-Korea article 20)

Last year, he had wrong information so he did not report a form 8233. He already paid Federal Tax for 12 months last year and he doesn't have a 1042-S.
I think that he should report 1040NR (Jan ~Aug) and 1040A (Sep ~Dec). He should report a 1040NR (Jan~Aug), 1040A (Sep.~Dec),W2,8833 with letter(including reasons about 1042-S). Is it right? :confused:
I read IRS information which dual status report can't accept a married jointly.
I didn't have any income last year and I traveled Korea from Dec. 26.2006 to Jan. 8. 2007. I didn't stay in U.S. on Dec.31. How could I report my tax? Do I need to report? Should I only sent form 8843?

Thanks,

[AtlantaTaxExpert]

Your situation first:

If YOU had no income in 2006, there is no requirement for you to file a tax return of any type. File Form 8843 by itself. Be sure to sign it and mail it to the IRS Center in Austin, Texas.

As for your husband, what is his current visa status? Is it J-1 or H-1 or something else? We need this info to give clear guidance.

[raina]

Thanks for your answer.

My husband and I have had J1 and J2 visa and We have still J1 and J2. After we came in U.S. he renewed his contract with Univ. (1st contract: 09.2004~08.2005, 2nd :09.2005~08.2006 , 3rd: 09.2006~08.2007)
I already understood that my husband does not lose the tax exemption for the first two years. (U.S-Korea article 20) Last year, he had wrong information so he did not report a form 8233. He already paid Federal Tax for 12 months last year and he doesn't have a 1042-S.
I think that he should report 1040NR (Jan ~Aug) and 1040A (Sep ~Dec). He should report a 1040NR (Jan~Aug), 1040A (Sep.~Dec),W2,8833 with letter(including reasons about 1042-S). Is it right?

If he is dual status, can he take a tax treaty(1040NR, Jan~Aug) and claim personal exemptions(1040A(Sep~Dec)?

Thanks again.

[AtlantaTaxExpert]

He CAN file dual status for 2006, but, by doing so, he must wait until late May before he can file. I suspect that there will be NO tax advantage to file dual status over filing as a non-resident alien.

In my opinion, he should file as a non-resident alien, filing Form 1040NR. As a citizen of South Korea, he CAN claim you as a dependent on his Form 1040NR.

[raina]

I really appreciate your kindness.

Thank you very much!

[AtlantaTaxExpert]

Glad to help!