@Moataz_Mohamed , Salam Aliquom. Thank you for the answers to my questions -- very much appreciated.
1. Generally F-1 implies five calendar years of exempt status ( exempt from counting days present ) and generally it is not added to the J status. But be that as may be , considering that your school has taken the position that they will count from the start of J visa. Thus for 2023 ( and per school position ) you are a resident for tax purposes for 2023.
2. Your spouse and child being on "dependent" visa ( F-2) have no independent status. Thus they each have the same tax status as you do. So they are both Resident for Tax purposes when you become Resident for
Tax Purposes. However, for you to include your spouse and child on your joint return your spouse and your child will need a Tax ID ( SSN or ITIN ).
3. For obtaining ITIN for each ( your wife and your child ), you need to file a W-7 ( along with all the documentation required --- see --> About Form W-7, Application for IRS Individual Taxpayer Identification Number | Internal Revenue Ser...
when you file a return. This will result in IRS issuing ITIN retroactively.
4. Note that having your child declared as dependent with a Tax ID ( ITIN ) will; not result in any more deduction ( because dependent deduction is now zero till tax year 2025 ) but may open some credit to you.,
Please consider familiarizing yourself with the articles 23 of US-Egypt Tax Treaty -- > EGYPTWEB.PDF (irs.gov)
Khuda Hafez
Is there more I can do for you ?
