Filing Taxes: Married NRA + NRA spouse, first year less than 183d

[sublimeye 0]

Hi,

I've read several threads already, but still confused with correct option.

Prerequisites

- we both NRA

- arrived on 20 Sep 2015

- married, L1-B, L2-B VISA

- less than 183 days, no green card

- spouse (wife) did not have US source income AND did not have any worldwide income

- spouse (wife) has SSN and EAD (haven't worked yet)

- I (husband) had income in 2015 prior to arriving to the US

- we both have medical insurance

Questions

What would be the most favorable filing status that is allowed for us?

Can I postpone tax filing and file it later as RA, MFJ? If yes, would it be reasonable to do and how much it complicates the process?

Can I have spousal exemption / deduction? (according to 1040NR 7b exemption is available if only married US national or married South Korea)

Which form should I choose to file? 1040NR?

[sublimeye 0]

Few more questions:

1. Can I (and my wife) make a First Year Choice? To be treated as U.S. residents?

• We were not a resident in 2014
• We stayed for more than 31 consequent days in 2015
• That I'm a resident under the substantial presence test in 2016 (Can I start calculating since 20 Sep 2015? We will meet SPT on 20 March 2016)

2. If I chose First Year Choice and wait till 20 March 2016, is it okay to file taxes / W-2 form valid for 31 Dec 2015? Or should I add paycheks/wages received from 1 Jan 2016 till 20 March 2016?

[Nich-Nick 3,354]

I think you should wade through Publication 519 https://www.irs.gov/pub/irs-pdf/p519.pdf

to see exactly what the IRS says that applies to your situation. Only you know your dates, income source, etc.

First year choice is on page 7 and is explained with examples. I don't believe you qualify because you had to qualify on substantial presence in 2014 and not 2015. You weren't here in 2014.

Nothing you get in 2016, nor days present count toward your 2015 tax year. Anything happening after Dec 31, 2015 is for next year.

[sublimeye 0]

Nich-Nick, thanks for your reply.

Are you sure about it? Is it your guess or you actually had something similar to it?

According to Example 1 (Juan DaSilva), in publication 519 I have similar situation.

(2014 doesn't matter since it's just an example in Publication 519)

1. I came in September 2015 (I don't qualify for SPT)

2. During 2016 I become a resident of the U.S. under SPT (although I'd need to ask for extension of taxes filing period)

3. Then I can make First Year choice since:

- I was present for 31 days in 2015

- I was present for at least 75% days following

4. Then I can file taxes as MFS + exemption spouse

Then my residency starting date will be September 20 (the date when I arrived to the U.S.). This is also called Part Year Residency.

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Also I can the same in 1–3 and apply as a Full Year Resident (Treat My wife as a Resident Alien as well) and apply as MFJ, but I would need to specify our worldwide income for entire 2015 year.

[Nich-Nick 3,354]

No, I did not study it or plan to. I just read the first paragraph talking about days in 2014. If you have read all of it and found an example that fits you, then go with it. They put a lot of information in those publications to help you figure it out.