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Deductions & credits
The H1B does not make you a resident, you are still a nonresident alien for 2017, but the first year choice would make you a resident alien starting October 2017. Your wife is not automatically a resident for 2018. You area resident alien, hen you meet the Substantial presence test (or after making the choice to be treated as one). You need to carefully consider the choice, as you and your spouse would need to report worldwide income for the entire year 2017.
‎June 6, 2019
7:01 AM