American girl marries German grad student

[Got2csun]

Daughter of client married an German young man with F1 student visa. Both were grad students...she continues in PhD program; he is employed in the information systems field. He has filed 1040NR -EZ returns for 2007 and 2008. They married in Nov...He has yet to receive a Green card. Can they file a joint return? John

[travis bickle]

See Pub 519

Daughter of client married an German young man with F1 student visa. Both were grad students...she continues in PhD program; he is employed in the information systems field. He has filed 1040NR -EZ returns for 2007 and 2008. They married in Nov...He has yet to receive a Green card. Can they file a joint return? John

You and your clients will need to review a few facts and make some choices:

Per page 26 of Pub 519 -
(middle column, bottom of the page)

"A nonresident alien generally cannot file as married filing jointly. However, a nonresident
alien who is married to a U.S. citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. For information on these choices, see chapter 1."

Hope this helps

[Got2csun]

Thanks for the Pub number and info, Travis...this is the place to be during tax season!!!

John

[Got2csun]

more on resident vs non resident alien

Can a foreign student with a F-1 visa become a resident alien if he passes the presence tests? Further if he is a resident alien and marries a citizen does the couple have to attach the choice statement as described in Pub 519 page 9 or 10 John