Married filing jointly - Wife came from India on H4 Visa in July 2019; What is her residency status for tax purposes - part year or entire?

[hk88]

Hi, 

My wife, H-4 Visa holder, came to US (Michigan) in July, 2019. She didn't work and doesn't have any W-2/income in the US for 2019.

While filing the taxes as 'married filing jointly' - the state tax has this question on declaring her residency status.

1) Should I mark her residency status as partial? She didn't stay in any other state- just Michigan for her total time in US - 4 months.

2) Exemption Allowance for Schedule NR:

I see an amount ($XX) for "Combined Total" column for both the rows: Michigan Taxable income, and Total Taxable income. What should should I put for my Wife in the "Michigan Taxable income", and "Total Taxable Income"?

[KarenJ2 · Accepted solution]

It probably does not matter if you indicate that she was a part year resident as she had no income.  If if does not cause an issue in the software, go ahead and indicate that she was a part year resident.  You should indicate that her Michigan income and total taxable income is zero.

As she arrived in July 2019, she probably would not qualify (depending on the date in July she arrived) as a US resident for 2019 using the Substantial Presence Test.

Use the following calculation for the substantial presence test, count all the days of 2019 that you were in the US, count 1/3 of the days you were in the US in 2018 and count 1/6 of the days you were in the US in 2017.  If the days add up to 183 US days or more, then you are a US resident for tax purposes in 2019..    

Even if she does qualify as a resident for part of the year, she would be a considered a dual status taxpayer.

You can make an election to file married filing jointly with your spouse in 2019.  You will need to manually write this statement and you both need to sign the statement.  You will need to print and mail your tax return.  You cannot e-file.  You will both need to declare your worldwide income for calendar year 2019.

The election depends on whether she is a nonresident at the end of the year or a resident.  Please see both pages 8 and 9 for the separate elections in.Publication 519

[hk88]

Thanks @KarenJ2 , So with the substantial presence test - she stayed less than 183 days - so I am assuming it makes her a non-resident, right? I couldn't find any documentation on part-year residence test calculator. 

your help is appreciated! 

[KarenJ2]

Yes, she would be considered a nonresident for 2019.  You will need to use the Election to file Jointly on page 9 of Publication 519, Nonresident Spouse Treated as a Resident.