# 2010 Tax - Married, L1, Arrived Oct 2010 - Residency options help!!!



## jk2006 (Jun 21, 2011)

Hi,

My wife, son and I arrived in the US in Oct 2010.

I'm on an L1, wife and son are on an L2 visa.

We have no income outside of my work (in the UK before and in the US after arrival). Wife doesn't work.

I really expected to file "married filing jointly" and take advantage of deductions for wife and son - but my preparer said I can't as I am NRA for 2010 and can only file single.

I have a nagging doubt though - as irs says:
1) the First Year Choice means I can choose to be treated as RA
2) A NRA spouse can choose to be treated as RA if married to someone who is an RA.

But it's really not clear whether being an RA only by virtue FYC is sufficient enough for my wife to use in point 2.

Any strong experienced views?

TIA


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## Bevdeforges (Nov 16, 2007)

You may want to take a look for yourself at IRS publication 519 http://www.irs.gov/pub/irs-pdf/p519.pdf

In chapter 1 they describe the option to file as a resident in the first year you are in the US and, if I read this correctly, it starts from your date of entry on your residence visa. Take a look at this and then discuss it with your tax preparer. But I see no reason why you shouldn't be able to take this election for your first year.
Cheers,
Bev


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