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Get your taxes done using TurboTax
It depends how long you were an exempt individual or if you are still exempt. According to the IRS in their publication, you would file an 8843 if you are an alien individual and need to file Form 8843 to explain the basis of your claim that you can exclude days present in the United States for purposes of the substantial presence test because you:
- Were an exempt individual.
- Were unable to leave the United States because of a medical condition or medical problem.
In viewing this statement, if you file Married Filing jointly, you can include your wife in the filing but she will need to include all of her worldwide income. If your daughter qualifies to be your dependent, you will not need to file a 8843 for her but if she files on her own and is declared a exempt individual, then she will need to file a 8843.
In fact the IRS stares that All F-1/J-1 foreign national (and their F-2/J-2 dependents) who are non-residents for tax purposes are required to file Form 8843. Also if your wife files a Married Filing Separately and is a 1040NR, she will need to file a 8843 for her and your daughter if claims her daughter as a dependent on her tax return. Here are some options for you to use in making your decision on whether or not to file jointly or single.
Option 1:
Treat your spouse as a resident alien for tax purposes. If you make this election you are required to include your 100% of your spouse's worldwide income on your US tax return and it will be subject to US taxes.
To Make this election do the following:
1. Attach a statement to your tax return (signed by both spouses) that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. You will need to complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) Application for ITIN. This form will be attached to your tax return. Turbo Tax does not support the Form W-7. You will have to complete it outside of Turbo Tax. You will have to print, sign and mail your return if you file Form W-7.
3. For the first year you make the choice, you have to file a joint return. In later years you may file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.
Treat your spouse as a resident alien for tax purposes. If you make this election you are required to include your 100% of your spouse's worldwide income on your US tax return and it will be subject to US taxes.
To Make this election do the following:
1. Attach a statement to your tax return (signed by both spouses) that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. You will need to complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) Application for ITIN. This form will be attached to your tax return. Turbo Tax does not support the Form W-7. You will have to complete it outside of Turbo Tax. You will have to print, sign and mail your return if you file Form W-7.3. For the first year you make the choice, you have to file a joint return. In later years you may file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.
Option 2
Treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse's non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.
If you file as Married Filing Separately AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your spouse. You will need either a social security number or an Individual Taxpayer Identification Number (ITIN) for your spouse in order to claim the exemption.
For information on, and instructions on how to obtain an ITIN see the IRS web page Individual Taxpayer Identification Number (ITIN).
Hope this helps!!
[ Edited 03/09/22|10:23 AM PST]
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