pk
Level 15
Level 15

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@Budi1782 , to be sure I understand your situation, let me enunciate my understanding of the situation and only for the tax year 2022:

(a) You a US person  ( citizen ), married a foreign person  ( Non-Resident Alien ) in Oct. 2022

(b) Spouse is a French Citizen,  had a status adjustment in October of 2022 ( has filed  1040-NR ) to H-1B. Prior she was an exempt  ( are you sure of this ? ) person and so days present count starts from Oct. XX , 2022. Thus  the spouse does no meet the Substantial Presence Test  ( SPT ) for the tax year 2022.

(c) Assume spouse did not have any foreign income during 2022

(d) You and your spouse both wish to file jointly for 2022

Generally, since the spouse has not met the SPT , joint filing is not allowed and spouse must file as a Non-Resident Alien on form 1040-NR for tax year 2022.

However, since spouse is married to US person ( Citizen/ Resident ) , spouses can  indeed request that the NRA spouse be treated as Resident Alien ( for Tax Purposes ) for the Year 2022.  The need to attach a request signed by both spouses makes e-filing in-feasible and therefore  there may be processing delays encountered.  This topic is covered herein ( instead of my paraphrasing the info  ) -->

https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse

 

Does this help, make sense  and is there more I can do for you ?

 

pk