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ni_1
Returning Member

Filing jointly when COS F1 to H1b (with H4 spouse)

Hi experts, 

I have some questions, Please help with your suggestions: 

I am moving from F1 to H1b in October. 

So, Start of the year - I was Non-resident. End of the year I will be on H1b. 

 

My spouse will be joining me in US by year-end on H4.

1. Can i file jointly for the entire year? 
2. If not, can i file as dual status resident for this year, and file jointly for part of the year I am resident ? 


1 Best answer

Accepted Solutions
pk
Level 13
Level 13

Filing jointly when COS F1 to H1b (with H4 spouse)

@ni_1 having read through your post , what I get is this :

1. you entered US on F-1 ( was this your first entry?, which  country are you from ? ) probably no earlier than  2018 and thus still exempt from counting days present till 12/31/2022 and considered  NRA for the whole of 2022.

2. Change of status on 10/01/2022 or thereabouts will terminate your exempt status  and therefore in 2022 you will have 92 days ( or less) presence in the country.

3. Thus by end of March 2023 you will have met SPT ( Substantial Presence Test ) and be a Resident for Tax purposes. 2023 you would be Dual Status  tax payer  or an RA ( Resident for Tax purposes). 

4. Your spouse with H-4  visa will join you in Dec 2022.  She being on a dependent visa  has the same tax filing status  as you.

 Thus assuming that your spouse's world income is not an issue , you can exercise the first yer choice  ( and meet its eligibility requirements :( 

(a) at least present 31 days in the USA during 2022

(b) be present at least 75 % of the days in the test period of  first day of presence counting ( 10/01/2022) through the end of the year i.e.  75% of the days from 10/01/2022 till 12/31/2022

(c) pass the SPT during 2023  AND 

(d) were not a resident during 2021.

Also assuming that your spouse does not have an ITIN / SSN, you can file your return for 2022 as follows-->

(A) Prepare return using TurboTax as for US person ( citizen/ Green Card / Resident fr Tax Purposes), choose Married Filing Joint ( MFJ) filing status

(B) Enter spouse's  Tax ID ( SSN / ITIN )

(C) Enter your 2022 income plus your spouse's 2022 income -- both world income

(D) Attach a note requesting  to be treated as  Resident for Tax Purposes , exercising first year choice  and stipulating that you meet the requirements  of such exercise. Also include a note signed by both you and spouse  stating that you both her to be treated as resident for tax purposes.

(E) file by mail.

Note that if your spouse does not have a tax ID by the filing date then the following additional steps are needed:

(B-1) In TurboTax, in place of her SSN/ITIN enter a dummy  SSN -- like your own SSN and replace the last four digits with 5000.

(B-2) When the return is finished, print the return and white out the dummy SSN and write in  "N-R-A".

(B-3) Download from IRS site the form W-7, complete the application for ITIN for the spouse, include all the required  documents /copies as called out in the instructions.

(B-4) Mail this along with the return  and attachments as above

 

Does this help ?  If you need more help, please provide answers to the questions above ( in parens )

 

pk

View solution in original post

2 Replies
tagteam
Level 15

Filing jointly when COS F1 to H1b (with H4 spouse)

@pk

pk
Level 13
Level 13

Filing jointly when COS F1 to H1b (with H4 spouse)

@ni_1 having read through your post , what I get is this :

1. you entered US on F-1 ( was this your first entry?, which  country are you from ? ) probably no earlier than  2018 and thus still exempt from counting days present till 12/31/2022 and considered  NRA for the whole of 2022.

2. Change of status on 10/01/2022 or thereabouts will terminate your exempt status  and therefore in 2022 you will have 92 days ( or less) presence in the country.

3. Thus by end of March 2023 you will have met SPT ( Substantial Presence Test ) and be a Resident for Tax purposes. 2023 you would be Dual Status  tax payer  or an RA ( Resident for Tax purposes). 

4. Your spouse with H-4  visa will join you in Dec 2022.  She being on a dependent visa  has the same tax filing status  as you.

 Thus assuming that your spouse's world income is not an issue , you can exercise the first yer choice  ( and meet its eligibility requirements :( 

(a) at least present 31 days in the USA during 2022

(b) be present at least 75 % of the days in the test period of  first day of presence counting ( 10/01/2022) through the end of the year i.e.  75% of the days from 10/01/2022 till 12/31/2022

(c) pass the SPT during 2023  AND 

(d) were not a resident during 2021.

Also assuming that your spouse does not have an ITIN / SSN, you can file your return for 2022 as follows-->

(A) Prepare return using TurboTax as for US person ( citizen/ Green Card / Resident fr Tax Purposes), choose Married Filing Joint ( MFJ) filing status

(B) Enter spouse's  Tax ID ( SSN / ITIN )

(C) Enter your 2022 income plus your spouse's 2022 income -- both world income

(D) Attach a note requesting  to be treated as  Resident for Tax Purposes , exercising first year choice  and stipulating that you meet the requirements  of such exercise. Also include a note signed by both you and spouse  stating that you both her to be treated as resident for tax purposes.

(E) file by mail.

Note that if your spouse does not have a tax ID by the filing date then the following additional steps are needed:

(B-1) In TurboTax, in place of her SSN/ITIN enter a dummy  SSN -- like your own SSN and replace the last four digits with 5000.

(B-2) When the return is finished, print the return and white out the dummy SSN and write in  "N-R-A".

(B-3) Download from IRS site the form W-7, complete the application for ITIN for the spouse, include all the required  documents /copies as called out in the instructions.

(B-4) Mail this along with the return  and attachments as above

 

Does this help ?  If you need more help, please provide answers to the questions above ( in parens )

 

pk

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