[hrubinst]

All,

This is my situation: On F1 since September 2004 until October 1st 2006 (on OPT since January 2006), after that I changed to H1-B. My wife on F2 from September 04 to October 06, changed to H4 at that time.

My questions are:

1- What form do I have to file? Is it 1040 NR as I do not add 183 days on H1-B? If not, which form? Is it dual status?

2-Do I file as married filing jointly right?

3-My wife does not have a SS#, can I apply for a ITIN when I file the taxes? I assume I cannot do that alectronically right?

I really appreciate your help!

Thanks

Hernan

[AtlantaTaxExpert]

1 & 2) You have a choice:

a) You can file as a non-resident alien. Depending on your country of origin, you may or may not be able to claim your wife as a dependent.

b) You can file a dual-status return. You WILL be able to claim your wife as a dependent,provided you make at least $3,300 during the H-1B work period. You must wait until early June 2007 to file, as you have not yet met the Substantial Presence Test.

c) You can file jointly with your wife and you BOTH choose to be treated as resident aliens for ALL for 2006. This is probably the best option tax-wise for you. As with the dual-status option, you must wait until early June 2007 to file, as you have not yet met the Substantial Presence Test.

3) You must fill in Form W-7, have your wife sign it, get a photocopy of her passport notarized, then send these documents with your completed tax return to the address in the W-7 instructions (in Austin, Texas). The IRS will issue the ITIN, insert it on the tax return, process the return, then send her the ITIN in a separate letter.