H1B holder married at the end of the year, tax filing status

[kingroom]

I am an H1B holder(worked 3 years in U.S) and planning back to my country to get married in December, 2004. I read the IRS Publication 519(U.S tax guide for aliens). It says my tax filing status can be "married filing jointly".
My wife is a non-resident of U.S this year, and she will come U.S until Febuary, 2005. Then I can apply an Individual Taxpayer Identification Number for her(Maybe she can get ITIN before 4/15/2005, the filing deadline of 2004 tax return).

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My question is: Can I file tax return form with the status "married filing jointly" for 2004 even my wife will get her ITIN in the next year?
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Thanks a lot.

 

[leroythelion]

I am an H1B holder(worked 3 years in U.S) and planning back to my country to get married in December, 2004. I read the IRS Publication 519(U.S tax guide for aliens). It says my tax filing status can be "married filing jointly".
My wife is a non-resident of U.S this year, and she will come U.S until Febuary, 2005. Then I can apply an Individual Taxpayer Identification Number for her(Maybe she can get ITIN before 4/15/2005, the filing deadline of 2004 tax return).

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My question is: Can I file tax return form with the status "married filing jointly" for 2004 even my wife will get her ITIN in the next year?
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Thanks a lot.

If she is a non-resident (for tax purposes) in 2004, then you cannot use her and must file "separately". The exception to this rule is if you are citizens of Canada, Mexico, Japan, or South Korea. In this case, you can file jointly but must add her worldwide income to your own (and subtract any non-US taxes paid using the dreaded Form 1116).

BTW, I read somehwere that the IRS will only accept applications for ITIN's at the time of filing your income tax, so you probably won't be able to get the number early.

Brian