[Jay-Yuan]

I'm a H1B employee and arrived in US at August 2015, my wife and one kid are H4. As days of 2015 I'm in US didn't pass Substantial Presence Test (183 days). I plan to file extension by using form 4868, then file 2015 tax return as "First year choice" and "Married filing Jointly" until I qualify Substantial Presence Test in 2016.


As for file 4868, I have some questions on filling details,


1. My wife has no SSN/ITIN, so I need put "ITIN TO BE REQUESTED" in field of "Spouse's social security number", however, in this case, it looks I can't use e-file 4868 form online, but only can print it and sent it to IRS by mail, is it true?


2. For "Estimate of total tax liability for 2015", should I estimate tax liability based on 1040NR (nonresident) or 1040 (resident, Married filing Jointly)?
If I estimate based on 1040 NR, I will owe some tax to IRS and need to pay with 4868 for now, however, if I use 1040 for the estimation (which will be final solution for my tax return 2015 later), I will owe zero to IRS.

Thanks so much!

[AtlantaTaxExpert]

1) True

2) The IRS says to do it as if you are filing Form 1040NR, but, in reality, make the calculations as if you were filing jointly, and send NO money with the Form 4868.

[Jay-Yuan]

Thanks a lot for your answer!

Somebody just tell me that I could file 4868 without my wife's name & ITIN for now, as currently both I and my wife are nonresident, which can't be filed as Married filing Jointly for now. If so, I could just e-file 4868 form online.

When I reach 183 days presence test in this year, I could just add my wife as spouse in 1040 to be Married filing Jointly later. Is it correct? Or is there any issue if I file 4868 personally, but file 1040 as married jointly? BTW, my wife is H4, who is eligible to ignore tax return as has no income.

Thanks!

[AtlantaTaxExpert]

You CAN efile the Form 4868 without your wife, and the IRS would accept it, but it would not be a valid extension if you later file jointly.