Q: International student married to U.S. citizen seeks tax filing guidance under F-1 visa in Illinois.
I am an international student on an F-1 visa, married to a U.S. citizen since May of last year, and currently residing in Illinois. I haven't applied for an adjustment of status yet due to the two-year home residency requirement from my previous J-1 visa. I need guidance on tax filing for the tax year 2024:
1. Should we file jointly or separately?
2. If we file jointly, do I need to declare that I want to be treated as a resident alien for tax purposes? If so, where can I find the statement template?
3. If electing to be treated as a resident alien, should I switch entirely to resident tax forms, such as using Form W-9 instead of Form W-8, for 2025 and beyond?
4. Does declaring myself a resident alien for tax purposes require me to continue filing as a resident in the future?
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A:
Filing jointly with your U.S. citizen spouse often offers tax advantages, though your specific visa situation adds complexity. As an F-1 visa holder married to a U.S. citizen, you can choose to file jointly by making an election under IRC Section 6013(g) to be treated as a resident for tax purposes. This requires attaching a signed statement to your tax return that includes both your names, taxpayer identification numbers, and a declaration that you're making this election.
If you elect resident status for tax purposes, you would generally use resident tax forms (like Form W-9) going forward. This election remains in effect for all subsequent tax years unless terminated, meaning you would continue filing as a resident. The election can be revoked, but timing restrictions apply, and once revoked, you typically cannot make the election again without IRS approval.
Your situation involves additional considerations due to the J-1 visa home residency requirement. Given these complexities, consulting with a tax professional familiar with international student taxation would be beneficial before making this election. They can evaluate your complete financial picture, helping you determine whether filing jointly or separately makes more sense for your specific circumstances in 2024 and beyond.
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