Filing as an L1 visa holder

[tom721]

Hello - can i file married jointly or do I have to file married but separately?

I have an L1 visa and my wife has an L2 visa (with EAD). She has been working since June of 2022, but I have been working since end of 2020. We've both been in the US since then. This would be the first time we both have incomes to report. 

Should we file married jointly or separately? Thanks in advance!

[ErnieS0 · Accepted solution]

Yes. You can file a joint return. You both meet the substantial presence test to be considered U.S. residents for tax purposes. You can file a regular Form 1040 and not a nonresident Form 1040NR.

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

See Substantial Presence Test.

[saschastier77-tu]

@ErnieS0  thanks for the information. I am in the same situation but on top i would likle to know if i can claim my Children as dependets? thank you so much

[AbrahamT]

Yes,  The child does may be claimed as a dependent and does not need to pass the substantial presence test as long as the parents passed the substantial presence test and the child lived with the parents more than half a year See HERE for a further discussion on this topic

Enjoy!

[aniket2363]

Similar situation for me, me and my wife moved to USA in June 2022 and working since June 2022.

I qualify for the substantial presence test so will file taxes for the income in USA. Do I also need to mention in 1040 my income that was outside USA from Jan to May 2022 and pay taxes on it? This seems wierd as why I need to pay taxes on income that I did before i first entered in USA.

[ErnieS0]

FIle a dual-status return since you met the substantial presence test and were a U.S. tax resident on December 31, 2022.

See Taxation of Dual-Status Aliens.

The dual-status return will include an "informational" Form 1040NR or another statement explaining your income from January to May. For the part of the year you are a nonresident alien, you are taxed on income from U.S. sources only.

TurboTax does not handle dual-status returns. TurboTax partner Sprintax.com can help prepare your return.

@aniket2363