Dear @pk,
thanks for your reply and sorry for my delay.
Here below I summarize our situations following your scheme:
(a1) Husband entered the USA on J-1 in 2015 with NO prior presence in the USA during the last six years i.e., from 2009 onwards.
(a2) Husband J1 expired in 2016 and entered the USA on F-1 in September 2016 (PhD)
(b) Husband is exempt from counting days through the calendar year 2020 ( five calendar ears starting with year of admission)
(c) Husband is therefore Non-Resident Alien till adjustment of status in Sept. of 2019. His residency start date is Sept., xx, 2019
1. Wife entered USA with non-immigrant visa in April 2018 ---- NRA (two weeks visit)
1a. Wife entered USA with non-immigrant visa in April 2019 ---- NRA (two weeks visit)
2. Wife entered USA as Immigrant ( Green Card ) Sep. 21 2019 --- Resident Alien
3. Wife's residency starts on Sep . 21 2019
4. Wife has foreign income during Jan through Sep. 20th. 2019 as NRA ( not subject to US taxes );
5. Wife has foreign income during Sep. 21, 2019 through Dec 31st. 2019 as a Resident ( subject to US taxes ).
The questions you said are precisely the ones we have. We are both from Italy and we both have SSNs (my husband since 2016, and I have it since February 2020).
We live in California, so we are also trying to understand how we should both appear on that return (wife as part-year resident and husband as full year resident, I guess). But in case the wife is a full-year resident no the federal return, does she have to appear as a full year resindent on the California return too?
thank you so much!!!
