Hi Tax Experts, hope the following details can help to solve my puzzle in the future provided no change of the rules.
Myself:
- I have arrived in San Jose, California on 1st Dec 2017 (Started work on 4th Dec 2017)
- Plan to file 2017 Tax return with non resident status.
- Will meet the substantial presence test in 2017.
- 2018 tax return (to be filed in 2019) has to be filed with US resident status.
My Wife:
- Has a job in overseas.
- Come to visit me on 14th Dec 2017 and back to her country to continue to work on 7th Jan 2018.
- Her job terminated in her country on 26th Jan 2018.
- She will come to San Jose, CA on 28th March 2018 and stay for the rest of the year.
- She will meet the substantial presence test in 2018 but she will not be working here (stay home mum).
Questions:
For year 2018 return (to be filed in 2019).
- If I file my return as US tax resident with marriage filing separately, can my wife file her tax as dual status alien?
- If my wife file the return as dual status alien, can the dates (1st Jan 2018 to 7th Jan 2018) be excluded so that her first day of residency started on 28th March 2018? [As what I know, we can exclude 10 days as she is still working in overseas during that time]
- If her first day of residency start date is 28 March 2018, is all non US incomes prior 28 March 2018 not taxable?
Thank you!
