L-1 visa holder married to F-1 student. File taxes jointly?

[overcookedpanda]

I'm in the US on an L-1 visa and have been here all of 2024. My wife was on F-1 STEM OPT last year and she has been on F-1 since 2021. She was my dependant on F-2 visa from 2019-2021 before switching over.

We are looking to file taxes jointly.

I'm not sure if she passes the substantial presence test since she hasn't been on F-1 for 5 years. I'd like to know if my understanding is correct in that, we cannot file jointly this year or am I to stand corrected?

Kindly help.

[DaveF1006]

No, you may file jointly on your return and make the election to treat your non-resident spouse as a resident for tax reporting purposes. Keep in mind, once she revokes her F-1 exemption status, she can't reclaim her exemption status later. This means she will need to pay FICA taxes on her W2 income if she is treated as a resident in 2024.

To claim your wife as a resident for tax reporting purposes:

• Go to the Personal Info section of your return
• As you enter information about your wife, there will be a section labeled " Do Any of These Apply to XXXXX
• Select XXX is a non-resident or dual status resident and you would like to treat her as a resident for tax filing purposes

[overcookedpanda]

Thank you!