H1B visa holders are not a U.S. resident aliens for Year 1, if he or she is present in the United States for at least 122 days during the succeeding calendar year, then he/she will qualify as a resident alien under the substantial presence test.
According to the IRS Tax code, you cannot make this election to file jointly if you are both non-resident aliens in the first year.
@Carvalho
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
