Hi pk:
Thank you for your questions.
For question (a-c), I am in a student visa OPT for work and I have been in the US for years. My partner (Canada PR) and I (not US PR/citizen, nor Canada PR/citizen) got married this year in Canada and therefore I need to change my filing status (from single in previous years to married this year) to save federal and state tax. My partner visits me through ESTA for short visits, not a dependent visa.
For (d), as stated above, since my partner is not staying in the US (non-resident alien) and on the IRS website, it says it is possible to change foreign spouse to US tax RA for the MFJ purpose by mailing the statement.
Please let me know if anything is missed and please try to answer questions in the first post.
Many thanks,
YTY
