It depends -
As a J-1 visa, you will be exempt
from the Substantial
Presence Test for the first 2 (if non-student) or 5 (if student)
calendar years that you are in the US. If this applies to you then you are considered a
non-resident aliens for US tax purposes.
Click this link for more information from the IRS on US Tax Guide for Aliens
You will need to
file a Form 1040NR to report your US source income. TurboTax does not support
Form 1040NR. Here is a link to
the IRS website for Form
1040NR, U.S. Nonresident Alien Income Tax Return
However, since you are married to a US citizen, you can file a joint return with your US spouse but you will need to recognized your worldwide income on your jointly filed Form 1040. (Your occupation can be listed as "au pair" or "Nanny".)
Click here for more information about Claiming
Non-Citizen Spouse and Children On Your Taxes.
In order to file jointly, if you do not have a Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN), you will need to apply for
one. To apply for an ITIN, you would use Form W-7 and would need to attached
your tax return to this form (see below).
Here are some additional steps for filing married
filing jointly if you needs an ITIN.
- leave your
SSN blank and print a paper copy of your tax return.
- you will may need to use
an SSN holder number to get through the health care
section (try 999-11-9999).
- skip error check
section if only error is missing SSN for you.
- under the file tab,
you will need to select "file by mail" and print a copy of your
federal income tax return.
- attach
a statement, signed by both spouses, to your joint return for the first
tax year for which the choice applies (Nonresident Spouse
Treated as a Resident). It should contain the following
information:
- A declaration
that one spouse was a non-resident 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 U.S. residents for the entire tax year.
- The name, address,
and identification number of each spouse.
- apply
for your Individual Taxpayer Identification Number (ITIN) using
Form W-7 (Click ITIN).
- attach
a copy of your Form W-7 (along with the necessary supporting documents) to
your tax return (For the supporting documents, one option is for your NRA
spouse to get a certified copy of his/her passport which will need to be
included with your tax return filing.) Click here for IRS
website ITIN - Frequently
Asked Questions .
- mail
your tax return along with your declaration statement, Form W-7 and
supporting documents to the IRS. According to the IRS, because you are
filing your tax return as an attachment to your (ITIN)
application, you should not mail your return to the address listed in the
Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form
W-7 and proof of identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply for an ITIN using the services of an
IRS-authorized Acceptance Agent or
visit some key IRS Taxpayer Assistance
Center in lieu of mailing your information to the IRS in
Austin.
-
State filing - You will want to file an extension for
your state until you receive your ITIN. This is because the application
for your ITIN is a federal filing. Most state will not process your return
without either a SSN or an ITIN. (However some states will accept state
filings with W-7 attachments. Please contact your state for more
information using the State Department of
Revenue Contacts and ask if your state will accept a state
tax return with a Form W-7 attached).
When the IRS assigns you an ITIN, update your returns (both federal
and state) in TurboTax with this new information and then you should be
able to e-file your state return.
Because many states give an automatic extension when you file the
federal extension Form 4868, just
file a federal extension even if you don't think you will need it for your
federal tax return. But check with your state's Department of
Revenue to make sure that your state doesn't have a separate state
extension filing.
