[anurag_ccna]

Hi,

I was on F-1 OPT from Jan-Sep 2012 and came on H1b on 1st Oct 2012. After a month vacation, I came back to US with my wife on 17 Oct 2012. She was on H4 visa until this Feb 20, 2013. Can we file an extension with first year choice and become resident for whole 2012? So that we would file jointly in June.

My main concern is SS/Medicare taxes which I didn't pay as Student and I were a student and NR until 10/1/2012 .If I claim myself as Resident for entire 2012 that would conflict with requirement that Resident pays SS/Medicare taxes but I haven't.

If COS of my wife from H4 to F1 on Feb 20,2013 affecting 183 days count/First year choice?

Please reply Please Please Please. If I can go with first year choice, I might need professional help.

Thanks

[AtlantaTaxExpert]

Yes, you can file jointly with your wife under First Year Choice Married Option, and your filing date will be about 6 June 2013.

This method of filing does NOT change the fact that you were a non-resident alien from 1 January through 30 September 2012, so no added FICA (Social Security and Medicare) taxes will be due.

Your wife being on F-1 visa in 2013 also does not affect this process, because she will be filing as a non-resident alien spouse who CHOOSES to be treated as a resident alien. She retains her exemption from FICA taxes even if she files this way.

If you believe that you will need professional help filing this year, this IS what I do. Please double-click on my name (Atlanta Tax Expert) above to access my profile. You will find my email address in the signature portion of the profile (scroll down to the BOTTOM of the page).

[anurag_ccna]

Thanks AtlantaTaxExpert but
In the IRS link U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse ,

It says that

"
How to Make the Choice
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following:
A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as US residents for the entire tax year, and
The name, address, and social security number (or individual taxpayer identification number) of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)"

"

So in above case neither of us was resident alien at the last day of 2012. I know I am asking lot of questions but I am just curious to understand things.

[AtlantaTaxExpert]

You WILL be considered a resident for the entire year by virtue of the statement you both sign CHOOSING to be treated as a resident.