Filing 2009 taxes while AOS is pending

[F & J 21]

My husband (the U.S. citizen) and I are preparing to file taxes. My husband has his W-2 already and we're sending it to our accountant this week - we haven't met with her yet to ask questions but I figured someone here on VJ might have been in the same situation:

1. Would we need to send proof of our marriage (i.e. marriage certificate)?

Our AOS is still pending and we're waiting to get my EAD so I can change the name on my Social Security Card to my married name but I read that it didn't really matter - we can still file in my maiden name because the name on the tax form has to match the name exactly as it appears on my SSN card.

I read about the 2 tests that allow the foreign spouse to be considered a U.S. resident for tax purposes. There's the Green Card test (which I don't have yet as AOS is still pending) and the Substantial Presence Test.

2. Do I pass the Substantial Presence Test?

You will be considered a U.S. 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 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.

I arrived on June 27, 2009 so counting from June 28, 2009 to December 31, 2009, I've been in the U.S. for 187 days.

Do I meet the Substantial Presence Test requirements even if I wasn't in the U.S. at any time during 2007 and 2008? Is it okay to just count the days in 2009?

3. Do we file jointly even though I have NO foreign or domestic income?

I'm a full-time homemaker. How do we file if I am just a dependent and have no income to report?

Edited January 25, 2010 by Fatima and Jim

[Brother Hesekiel 2,236]

1) No.

2) Yes. Your husband is married to you; therefore you both file jointly as a married couple.

3) Yes. A spouse is not a dependent; a child or ex-wife is.

[F & J 21]

1) No.

2) Yes. Your husband is married to you; therefore you both file jointly as a married couple.

3) Yes. A spouse is not a dependent; a child or ex-wife is.

Thank you very much for the info!! ^___^