One client received legal status in US last year (2012) in April. This will be the first tax return to file. He will be filing married filing jointly. The spouse does not have any income. He never received W2 or 1099. I assume, regardless of the fact that he has neither one of these forms, he will file and pay tax as freelancer even thou he absolutely falls under category of employee, correct? Since he received his legal status in April 2012, can he count his income as of April or it absolutely has to be January 2012?