I am a resident alien for tax purposes (H1B visa). My wife is on H4 dependent visa in the USA. She has been in USA for 189 days in 2019. 0 days in 2018 and 2017. She cannot apply for an SSN. She doesn't have an ITIN yet. We are trying to
Married filing jointly.
Substantial presence test for my wife:
189 + (1/3)*(0) + (1/6)*(0) = 189
It looks like to me that she a resident alien based on a substantial presence test.
- Can she be a resident alien without having SSN and ITIN?
- Can she be a resident alien without spending any amount of time in the USA in 2018 and 2017? It looks odd to me that she just came to USA and be considered as resident alien for tax purposes.
- If answers to above questions is
yes, do we no longer need to worry about electing to choose her as resident alien?