@mufasayang , having gone through your responses to my questions -->
1. yes you are a resident for tax purposes for the year 2021 -- started counting days from Oct. 2020 with the adjustment of status.
2. You have SSN
3. You wife is still on F-1, a full time student ( as required ) and therefore exempt from counting days till the end of the calendar year 2021. However since she is married to a Resident for tax purposes, she is eligible to request to be treated as a resident for tax purposes for the whole year . Assuming that she has SSN, then all she has to do is to file a joint return with you and send in a letter signed by both you and her requesting to be treated as a resident for tax purposes for the whole year of 2021. This does mean that you will have to file by mail ( attachments sometimes do not work as intended).
4. If your wife does not have SSN and is not eligible for one , she can request an ITIN from the IRS -- if you need help in how to do that, let me know --- there have been a lot of write up on this topic ( ITIN being issued retrospectively)
5. Two points to note --- (a) it is probably advisable to carry on with her F-1 if she wishes to continue studying and be free to use OPT /etc. facilities when she wishes to . If she adjusts her status to H-2 -- a dependent visa, those work permits may not be available -- please check with DHS and your school; (b) note that while using the Married Filing Joint is the most tax benign filing status, you also open her to US taxation on any foreign income she may have; (c) Note that US- China treaty allows the exclusion of first $5000 per student/trainee as long as he/she is in the USA temporarily -- this may not be applicable if she changes her status to dependent visa ( H-2/4).
Is there more I can do for you ?
