[ramachandran163]

Hi all,

I was on F1 visa from Sep 2011 and got my H1B starting October 1, 2014. Furthermore, I just go married on Feb 2015 and my spouse is in the US since Feb 2015. She does not have an ITIN/SSN.

Would I be able to avail the first year election? If so, do I just file a Form 1040 in June and avail the deductions that are available for a resident?

Also, if I do use the first year election, should I be filing jointly or should I file as a single and file Form W7 for my wife?

Finally, if I choose first year election, do I get treated as a resident for the entire tax year 2014?

Thank you.

[AtlantaTaxExpert]

Since you were not marred on 31 December 2014, you are still single in the eyes of the IRS and are NOT eligible for the Married Filing Jointly option under First Year Choice.

File Forms 1040NR-EZ and 8843 ONE LAST TIME, and file a joint return for 2015.

[ramachandran163]

Hi ATE,
Thank you very much for the response and I have a few doubts regarding the same.

Would I be able to avail the India USA tax treaty as I was in F1 was 9 months of the year 2014?

And, just to confirm, would it not benefit me to use the first year election at this point?

Thank you very much much.

[AtlantaTaxExpert]

Yes, you can still use Article 21(2) to claim the $6,200 standard deduction.

There is no benefit to filing dual-status; the refund will not change, so what is the point of waiting until 1 June 2015 to file?