J1 dual status file and joint file with an resident alien

[yefee]

I am a J1 holder who entered the U.S. in Oct 2021. My payroll software states she will become a US resident for tax purposes with two dates:

- Residency Status Change Date: May 2022

- Residency Status Start Date: January 2022

 I am wondering if I could file the 2021 tax as dual status?  

Also, my wife is an H1B holder and a resident alien. Shall we file jointly for the 2021 tax?

Thanks for your time!

[Vanessa A]

If your wife already has status as a resident alien, you can file jointly and be treated as a resident alien for tax purposes.  If you file a joint return then all of your income from worldwide sources will be taxed for 2021.

If you do not file a joint return with your wife, you would need to use Sprintax.com to file a 1040NR as you would not meet the  Green Card Test or Substantial Presence Test.  So depending on your income it may or may not be better for you to file jointly when it comes to your specific situation. 

The best way to determine this is to do a mock return that you do not submit with you filing jointly and then one with you filing separately, one with her using the 1040 and with you using 1040NR. 

[yefee]

Appreciate the reply!