Taxes 2006

[thai2luv 0]

My wife came here last June on the K1 visa and we were married in August '06. I'm preparing all my tax info, and am assuming I will be able to claim my wife for 2006 tax purposes.

The forms ask when my wife established residence in California. I am not sure how to answer this question.

When she arrived here?

When we got married? (I assume this is the correct answer)

When she rcvd here GC? (I hope not since it was approved Jan '07).

Anyone else claiming their new spouse for 2006 taxes? Any suggestions?

Edited February 19, 2007 by thai2luv

[Dr_LHA 3]

For the sake of California, I believe that you establish residence there when you move there. When I first moved to the USA I lived in California and this was true then. Residence for California does not mean the same thing as residence does to the Federal Government.

[payxibka 10,045]

Most states will consider you a resident after a 30 day continuous stay.

For your federal income taxes you need to determine if your spuse is considered a non-resident alien or a resident alien. Two tests make this determiniation (with one exception). Test 1) Greencard. Test 2) Substantial presence (173 days in country). If neither is true then you can elect to have your non-resident alien spouse be treated as a resident alien for tax purposes but you must elect to have all her worldwide income treated as US based income.

IRS has several publications that deal with this topic... Pub 17 and Pub 501 come to mind.