Tax Confusion Help

[bourne24]

hi, i am on AOS through my US citizen wife since november 2007. i know we need to file jointly our tax return this year. here is my issue:
-first this is my first time i am going to file income tax.
-second my wife didnt work last year so she has no w-2 for this year, that's not an issue with USCIS because we have co-sponsor.
-third i didnt get my EAD yet and it is being delayed because of RFE so basically i dont have a social security number yet, however i do have an individual tax identification number that i provided to my employer last year but he ended up putting me only for the last quarter of the year 2007, so basically the gross income was low, but still i received my w-2.
so my question is, shall i go ahead and file income tax with this situation? am i required to do so even if i didnt get my social security number yet? and would it be an issue later during the interview?.
thanks for any input, i know it is hard to find tax experts in this forums, since we have more knowledge in immigration stuff. but hopefully someone else had the same situation.
thank you

 

[austriacus]

How exciting it is to file taxes for the first time. I remember the days ...

First, take a look at the 72-page Publication 519, Tax Guide for Aliens to determine your filing status and any details that might pertain to your specific situation. Most likely, what you'll get out of it is that as a spouse of a US citizen you can elect to be a resident alien for tax purposes (but you'll be taxed on your US passive income and worldwide income) - or if you determine via the green card test and substantial presence test that you can also be treated as nonresident alien, you may be able to choose this status as well (but can't file jointly, i.e. you'd file a nonresident return and your wife a resident return married separately) - choose whichever gives you and your wife the lower overall tax burden (usually filing jointly as resident for tax purposes given you the lowest tax, but you may have tax treaties and passive income or non-US income that you don't have to pay tax on as a nonresident alien).

Then, you'd look at either 1040NR or 1040 instructions to see if you have to file. Let's assume you elect to be a resident alien for example and would jointly file with your wife. Then you'd look at the instructions here if you have to file. It will mostly depend on your income. However, even if you're not required to file. if any federal tax with withheld from you, you may be able to get a refund. 1040 (or 1040NR) is the most general form for all kinds of tax situations; there are less complicated 1040A and 1040EZ forms that apply if your tax situation is simple. They and their instructions can all be found at the IRS website. It might also be beneficial to review Publication 525, Taxable and Nontaxable Income to understand what all the IRS considers taxable that you may not even have thought about.

Good luck and if you have more specific questions I'll try to answer them for you.