Hi, Please read the situation below and advise how to file 2019 tax return. In 2019 my visa status got changed from F-1 OPT to H1B. And, we're in process of visa change for spouse (F1 to H4 Dependent).
- F1 Visa - 06/17/2016-09/30/2019 (1200 Calendar Days / 3 yrs+3month+13days)
- H1B Visa - 10/01/2019-12/31/2019 (91 Calendar Days)
Publication 519 Link: https://www.irs.gov/pub/irs-pdf/p519.pdf
Step 1: Substantial Presence Test Calculation: Refer Page 4 of Publication 519
1/6*0 days (2018) + 1/3*90 days (2019) + 153 days (2020) = 183 days
Result: I'll pass the test on June 2nd, 2020. Correct?
Step 2: DUAL STATUS ALIEN - Refer Page 7 of Publication 519
Step 3: FIRST YEAR CHOICE - Refer Page 7 of Publication 519
As I'll be able to pass the substantial test in 2020 and not in 2019, I'll have to opt in for "FIRST YEAR CHOICE" in a way to consider my self as resident alien for a part of 2019 year. Correct?
Step 4: NONRESIDENT SPOUSE TREATED AS RESIDENT - Refer Page 9 of Publication 519
As I'm married with Non resident alien and trying to file married filling jointly - I would have to opt in for "NONRESIDENT SPOUSE TREATED AS RESIDENT" so that I and my spouse can be considered as resident alien for whole year. Correct?
Due to current circumstances - COVID 19, IRS has automatically extended the deadline to July 15, 2020 such that I'm not planning to file the tax extension rather I'll file it once pass the substantial presence test - June 2nd, 2020. Correct?
I'm also planning to file ITIN application with 2019 tax return for spouse so I can claim her as dependent. Correct?
Conclusion - I'll be able to do Married filing jointly return using 1040 form by making the choice for - Dual Status Alien+First Year Choice+Nonresident spouse treated as resident. Correct?
Please advise. Thank you and appreciate you for taking time.
