pk
Level 15
Level 15

Deductions & credits

@akumarv , I misunderstood your original post ---- I now understand that your wife  was in the USA only for 45 days in 2019, instead of being away for only 45 days.  This would make it difficult to sustain an assertion that she was away ONLY temporarily and that your US residence is her home.   It would have been much easier if she had returned at least for a respectable number of days  in December or if you could show that she was detained India  for family reasons and that it was her intention to return during the year of 2019.

 

Absent this , under the US-India tax treaty  you can claim your wife ONLY for personal exemption amount ( which for the years 2018 through 2025 is zero ), provided she has no other sources of earning

 

When does her ITIN run out ( is it valid till 12/31/20190 ) ?  If that is the case then you can still use  it  for the tax year 2019.

When did you enter the country with H-1 and when did she come in and/or spend time here in the USA ?