@riya0018-rm , Namaste riya ji. Thank you for your responses to my questions.
1. Since your status change was affected in 2023 ( F1 to H-1 ), for the tax year 2024, you are a Resident for Tax purposes ( having passed SPT sometime in early 2024 ( depending on the exact date of adjustment ). See this --> Residency starting and ending dates | Internal Revenue Service
2. Since your spouse is on F-1 and entered the US in 2022, he is still an exempt person ( i.e. exempt from counting days present towards SPT). And thus he would normally file a form 1040-NR -- married .
3. For the standard deduction benefit only ( under current law ), since you are a resident and he is married to you, you two can file MFJ, thus exposing his world income to US taxes. Since he is a student, there is probably no foreign income to consider .
4. For MFJ, you have to file by mail, include his income and send in a request signed by both you and him that you both would like him to be treated as a resident for tax purposes . This is generally called a section 6013(g) election.
Is there more I can do for you ?
