Can I file as Married Filing Jointly?

[yusufalik]

Hi,
Please help me in finding correct filing status for USA income tax return for year 2013. Following are my details -

1) Me and my wife are Indian citizens.
2) We were last in USA together in year 2010.
3) We both were out of USA (never visited) in 2011 and 2012
4) I came back to USA in March 2013 alone (H1 visa - Has SSN). I continuously stayed in USA till 31st Dec 2013.
5) My wife did not come with me and stayed in India entire 2013 taking care of my kids. She already has an ITIN number from our previous Stint. One of my kid is USA born Citizen and has SSN.

As you can see, I was non-resident in the beginning of year and resident at the end of year, I fall under dual-status taxpayer for 2013, which imposes lot of restrictions like cannot file joint return, cannot claim child tax credit etc.

My question is - Can I file "Married Filing Jointly" with my wife using IRC §6013(g) election, which allows non-resident spouse to be treated as resident if filing jointly. In normal cases it is allowed, but I am asking this as I was non-resident in the beginning of year. Following link on IRS site looks favourable, but I need confirmation from experts -

http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publink1000222193

Regards
Yusuf

[rayb]

I cannot see any good reason for not filing as joint/married.

--Ray B

Hi,
Please help me in finding correct filing status for USA income tax return for year 2013. Following are my details -

1) Me and my wife are Indian citizens.
2) We were last in USA together in year 2010.
3) We both were out of USA (never visited) in 2011 and 2012
4) I came back to USA in March 2013 alone (H1 visa - Has SSN). I continuously stayed in USA till 31st Dec 2013.
5) My wife did not come with me and stayed in India entire 2013 taking care of my kids. She already has an ITIN number from our previous Stint. One of my kid is USA born Citizen and has SSN.

As you can see, I was non-resident in the beginning of year and resident at the end of year, I fall under dual-status taxpayer for 2013, which imposes lot of restrictions like cannot file joint return, cannot claim child tax credit etc.

My question is - Can I file "Married Filing Jointly" with my wife using IRC §6013(g) election, which allows non-resident spouse to be treated as resident if filing jointly. In normal cases it is allowed, but I am asking this as I was non-resident in the beginning of year. Following link on IRS site looks favourable, but I need confirmation from experts -

http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publink1000222193

Regards
Yusuf

[yusufalik]

I cannot see any good reason for not filing as joint/married.

--Ray B

Married filing jointly gives most refund. Actually my question was around eligibility. Given my scenario, am I eligible to file joint return. (starting year non-resident and later resident with completely non-resident spouse).