atongchan wrote:

- quote -

In order to file a joint return, assuming that your wife is
a nonresident alien, the substantial presence test is not
really relevant. All that is required is that you both make
an election for her to be treated as a resident alien. (See
Pub 519 for information on how you make the election.) You
may then file a joint return. You need to file the 8833
because you are planning to exclude wages from your gross
income based on a treaty article.

--
Alan
http://taxtopics.net

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no, in fact you don't have all the complexities; i'm a us
citizen, my wife is not, but we're planning to file jointly,
which means the substantial presence test is relevant - so
do i take it from your response then that we should file the
8833 instead of the other for her treaty-relevant earnings?

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atongchan wrote:

- quote -

I'm not sure I have all the assumptions for you. If you and
your wife are filing as resident aliens then there is no
need for the 8843. The 8843 is only required by those
individuals who are exempt from the substantial presence
test (e.g., F-1, J-1, M-1, Q-1 vis holders) and filing
either a 1040NR-EZ or 1040NR. The 8833 is required by
someone who is invoking a treaty article that conflicts with
tax law. If you invoke the treaty article that exempts
$5000 of wages, you must attach the 8833. You add up all
your wages from all the relevant forms and enter the total
on Line 7 less any amount that is excludable and identified
on the 8833.

--
Alan
http://taxtopics.net

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Thanks for your reply.

It raises a further question, however: Should I file form
8833 or 8843 (as suggested in materials sent with the
1042S)? My wife meets the 'substantial presence' test, but
is currently out of the country and no longer would be
eligible for student status since our marriage; we're
currently applying for the green card.

On a more functional note, how would 4 separate W2s & 1042S
amounts be entered into line 7 on the 1040? Thanks.

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atongchan wrote:

- quote -

It sounds as though you may be invoking the clause in the
treaty with China that still allows an exclusion from
taxation for wages even though the individual elects to be
treated as a resident. In this case, you do enter a zero for
wages and you attach Form 8833 Treaty Based Return Position
Disclosure. I have no idea how the Block online system
works.

--
Alan
http://taxtopics.net

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Hi. A related question to this. Situation is exactly the
same except that my wife's earnings didn't surpass the
amount she can legally earn tax free by treaty, so should I
then state $0 for a W-2 for her?

I'm trying to use an online service that doesn't have a
means to input a comment, so should I submit a paper
application?

Thanks.

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I have a similar question, but my wife's income for 2004 is
less than the amount she can earn tax free due to a treaty
the U.S. has with her country. So in this case should I
enter $0 for her 'W-2'? I'm using H&R Block's online service
and there seems no way I can add a notation of this sort to
their system, so must I file a paper 1040A?

Thanks!

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Dave Kleinberg wrote:
- quote -

No big deal. Just account for the internship (this appears
to be a payment for services) as you would any other
internship. The income goes on Line 7 of the tax form. (I
would write "SCH-1042S) on the line).

--
Alan
http://taxtopics.net

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A.G. Kalman wrote:
- quote -

But she DOES (and did at the time) have a SS#, and at the
time was only allowed to work for the university because of
her studnet visa. She now has regular work permission.

How do we file her taxes then, using the 1042S? Does she
have to file seperately, and use a 1040NR?

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Dave Kleinberg wrote:

- quote -

Assuming she does not have a social security number that
allows her to work, the 1042S is the proper form to report
her income as she is a foreign person. The fact that you
both make an election to treat her as a resident alien for
tax purposes does not negate that fact.

--
Alan
http://taxtopics.net

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My wife is a foreign national (I am a U.S. citizen), but we
file as Married filing jointly, so she's considered a
permanent resident for tax purposes. That's how we filed for
2003. Her application for permanent residency (Green Card)
is being processed by Immigration (USCIS), but she doesn't
have it yet.

Here's the problem... she will be receiving a 1042S from a
university for a scholarship (officially "internship") she
received last summer. The university only looks at her
student visa status, not her tax status. What do we do with
a 1042S if we are filing as Married Filing Jointly,
permanent residents?

If she was supposed to get a 1099 or W2 instead, how do we
demand that the university provide it? It's almost February
15 anyway...

Thanks for any advice,
Dave Kleinberg

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