We have lived together for two years. She has been working on a J1 visa here for 2 years and now her 3rd year. We married in 2016.
Yes, you can file Married Filing Jointly. Yes you can claim the child (if they otherwise qualify as a dependent). The dependent must be a citizen or national of the United States or be a
resident of the United States, Canada, or Mexico for some part of the
calendar year in which your tax year begins. Get Publication 501, Exemptions, Standard Deduction, and Filing Information for more information. The dependent must have a Social Security Number or ITIN.
If your spouse qualifies as a Resident Alien for the tax year, you simply file a joint return. If your spouse is a Nonresident Alien you have two choices:
Treat your spouse as resident alien for tax purposes. If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes. To do this follow these steps.
Hi, I am in a similar situation as my wife is on a J1 and I am on H1B. If we decide to treat her as a resident alien and decide to to file married filing jointly, can both of us get standard deduction?
According to the IRS:
Generally, an alien in H-1B status (hereafter referred to as “H-1B alien”) will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test. The test is applied on a calendar year-by-calendar year basis (January 1 – December 31).
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.