US taxation issue
Posted: Sat Mar 26, 2016 1:35 pm
I started working in US in 1988. I got GC in 1993. I married in 1995. Unfortunately my wife had to look after
my father-in-law(health issues). She stayed back in India.
There is a provision in US Income tax by which a non resident spouse can choose to be treated as
resident and file 1040 as married filing jointly if married to a GC holder.
My wife and myself choose that provision as she was non resident and I was GC holder(IRS publication
519 page 9 discuss about this).
In 1998 I decided to come back to India.
I surrended my GC in 2003 by filing I407. Also when filing final return in 2003 my wife revoked the
choice of non resident spouse to be treated as resident. We planned to settle in India for good.
Now I have a option of going to USA on L1. If me and my family (wife and 2 sons) go to USA
spend more than 183 days in US in 2016 and meet IRS US resident requirement can me and my wife
file US 1040 return as married filing jointly or since in 2003 my wife revoked the choice of non resident spouse to be treated as resident we cant file 1040 married filing jointly and have to file
1040 as married filing separately.
Can someone throw some light on this issue?
my father-in-law(health issues). She stayed back in India.
There is a provision in US Income tax by which a non resident spouse can choose to be treated as
resident and file 1040 as married filing jointly if married to a GC holder.
My wife and myself choose that provision as she was non resident and I was GC holder(IRS publication
519 page 9 discuss about this).
In 1998 I decided to come back to India.
I surrended my GC in 2003 by filing I407. Also when filing final return in 2003 my wife revoked the
choice of non resident spouse to be treated as resident. We planned to settle in India for good.
Now I have a option of going to USA on L1. If me and my family (wife and 2 sons) go to USA
spend more than 183 days in US in 2016 and meet IRS US resident requirement can me and my wife
file US 1040 return as married filing jointly or since in 2003 my wife revoked the choice of non resident spouse to be treated as resident we cant file 1040 married filing jointly and have to file
1040 as married filing separately.
Can someone throw some light on this issue?