[taxpayer]

Hi

I came from India to US in 2003 on F1 student visa. I completed my studies in 2005 and started OPT in Oct 2005. I worked in California on F1 (OPT) from Oct 2005 till Sept 2006. From Oct 1st 2006 I started my H1B with same employer. I do not meet the substantial presence test for year 2006 as days present in US on OPT do not count. I got married in Dec 2006 in India. I returned to US in 3rd week of Dec 2006. This makes me dual status alien and my wife non-resident alien for year 2006. So how should I go about filing my Federal tax returns?

From what I understand, I would qualify to be a resident sometime in June 2007 (153 days from 2007 + 1/3 * 90 days from 2006). At that time I can use first year election clause and elect to be treated as resident for year 2006. At that time I can also elect my wife to be treated as resident and then we can file as resident and married filing jointly. I also need to attach form W7 (application for ITIN) for my wife. Is this correct?

I am expecting a substantial tax refund, so I don't really want to wait until June. If I want to file my taxes now how do I go about them?

Thanks in advance for your help,

taxpayer

[AtlantaTaxExpert]

You can file as a non-resident alien and, because you are Indian, you can claim your wife as a dependent.

OR

You can file jointly with your wife and choose to be treated as a resident alien for ALL of 2006.

To file jointly, you MUST wait until 3 June 2007, which is only two months away. The tax benefits of filing jointly are worth the wait.