@aanshuman5 , having gone over the whole thread and agreeing with the suggestions/comments/response by my colleague @DaveF1006 , I am not quite clear as to your aim in this whole situation. So I will restate/clarify what I understand it to be :
(a) For the tax years 2022, 2023 you did not claim treaty benefits ( No US taxation on US sourced income for two years -- duration not calendar ). Therefore you can indeed amend your filed returns for the tax years 2022 and 2023. Note this has nothing to do with tax year 2024-- you have not filed that return yet. There is no issue on the mechanism for filing the amended return -- both @DaveF1006 and I have covered this ( i.e. you have to use a service that supports 1040-NR )
(b) Assuming that we all agree that you were a Resident for Tax purposes for tax year 2024 till your exit from USA and with the new wrinkle that your spouse is in the US for the tax year 2024 on a work vise ( please confirm that she is on work visa and that she is a resident for tax purposes -- at this point , we know nothing about that aspect :(
1. For MFJ filing --
A) your spouse must be a resident for the tax year 2024 i.e. meet the SPT by the end of the year.
B) you must be a Resident for the whole year i.e. expose your Indian income to US taxes ( even though you may be able to claim Foreign Tax home and thereby exclude Indian income or Foreign Tax credit / deduction to mitigate the tax bite )
C) The Standard deduction is iffy unless you each meet residence in the USA for the whole calendar year ( for you it is true even with a foreign tax home ; for wife -- we have no details ). -- this restriction is true for Single filer but I do not have a the statute language or case law to prove this -- it is a logical extension however.
2. For MFS filing :
I do not understand the question. Unless you are talking about the restriction that both spouses must use the type of deduction. I have to research this -- because once you become an NRA i.e. your dual status forces you to use itemized and therefore to burden your spouse with the same requirement seems unfair I if she is otherwise eligible to use standard deduction ). I need to spend a little time on this -- there is probably no case law support either way.
Have I missed something in this ?
pk
