What should be my IRS tax return Filing Status?

[tonystark8666]

What is the name of your state? FL

I am a citizen of India. I have been working in USA for more than 4 years now on H1B visa. I got married in Dec'18 in India and my marital status is married since then.
My spouse came to USA on dependent visa (H4) in Feb'19, that means she was not in USA for whole year 2018. She does not has any source of income.
She does not has SSN/ITIN as of now.

Based upon above situations, do I qualify to file IRS tax returns for year 2018 as filing status 'Married Filing Jointly'.

Thanks for the suggestions.

 

[LdiJ]

What is the name of your state? FL

I am a citizen of India. I have been working in USA for more than 4 years now on H1B visa. I got married in Dec'18 in India and my marital status is married since then.
My spouse came to USA on dependent visa (H4) in Feb'19, that means she was not in USA for whole year 2018. She does not has any source of income.
She does not has SSN/ITIN as of now.

Based upon above situations, do I qualify to file IRS tax returns for year 2018 as filing status 'Married Filing Jointly'.

Thanks for the suggestions.

Yes, you can file married filing jointly. Your spouse was here for more than 284 days so that qualifies her as a resident for tax purposes. You would need to apply for an ITIN for her. You would send in that application with your tax return.

It would be best to use a tax professional this year who is experienced in ITIN numbers. The following website (scroll down for your state name) lists certified acceptance agents who can help with both the ITIN application and your tax return.

https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program

 

[tonystark8666]

Yes, you can file married filing jointly. Your spouse was here for more than 284 days so that qualifies her as a resident for tax purposes. You would need to apply for an ITIN for her. You would send in that application with your tax return.

It would be best to use a tax professional this year who is experienced in ITIN numbers. The following website (scroll down for your state name) lists certified acceptance agents who can help with both the ITIN application and your tax return.

https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program

Hey,

" Your spouse was here for more than 284 days so that qualifies her as a resident for tax purposes. " - This is not correct. Can you please take a look at my question again.

 

[LdiJ]

Hey,

" Your spouse was here for more than 284 days so that qualifies her as a resident for tax purposes. " - This is not correct. Can you please take a look at my question again.

I am sorry. I misread that as February 2018, rather than February 2019. That does change things. In the past, you could have claimed an exemption for a spouse living abroad, but under the new tax plan the personal exemptions have been eliminated.

I have not had cause to research this particular issue under the new tax laws. Perhaps some of the other tax professionals on this forum will have done so and can provide you that information. Again though, you are really going to want a tax professional this year.

 

[davew9128]

You can file MFS or make an election to file MFJ treating your spouse as if she were a US person for 2018, however this would subject her to US tax on her worldwide income for the entire year.

 

[davew9128]

I am sorry. I misread that as February 2018, rather than February 2019. That does change things. In the past, you could have claimed an exemption for a spouse living abroad, but under the new tax plan the personal exemptions have been eliminated.

Well a person filing MFS could claim an exemption for their spouse if the spouse otherwise had no income and nobody else claimed them as a dependent. As you note though, exemptions no longer exist.

I did this last year for someone with significant foreign assets and he did not want his wife to have the ability to see them on Form 8938. Cost him $9k in tax to file MFS...