I would like to know if I can have my wife as a dependent for filing tax for 2018 if she comes to US in Jan 2019. ========= Your spouse is never considered your dependent you can still claim her personal exemption under some circumstances, at least through the 2018 tax year.When you are married and living together, you can only file a tax return as either Married Filing Jointly or Married Filing Separately:aslongasd you are married you can not file 1040 as single. if you file as married filing separate, and omit your spouse's income in india from your return. it is permissible and lawful under IRS rules to claim the spousal exemption for the non-US spouse when married filing separately only if the spouse has NO income in us and india.
you can elect to treat your spouse as a resident alien for tax purposes. (However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien.)There are several issues to consider in making this choice. As a married US citizen / national with a nonresident alien spouse, if you were considered married as of Dec. 31,as you said,you are considered married for the entire tax yearof 2018. Therefore, you will only be able to file your tax return as either married filing separately or married filing jointly separately. if your nonresident alien spouse does not have a social security number nor any prior itin and you want to include your spouse on your tax return, you will need to:
? file as married filing jointly or married filing separately :leave your spouse's Social Security Number blank :apply for an ITIN using Form W-7 : mail your tax return along with your attached W-7 and supporting documents to the IRS. According to the IRS, because you are filing your tax return as an attachment to your (ITIN) application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, you need to send your return, Form W-7 and proof of identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
P.O. Box 149342
Austin, TX 78714-9342