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I am a resident alien for tax purposes, for 2022 (H1B visa). My wife is on H4 dependent visa in the USA. We have been in USA for 130 days in 2022, 241 days in 2021 and all of 2020. She has a valid ITIN. Will she be considered a resident alien for tax purpose for 2022? Can we file Married filing jointly, with out 6013(g) election form?

Substantial presence test for my wife: 130 + (1/3)(241) + (1/6)(365) = 271

Appreciate your help.

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Since she passes the Substantial Presence Test for 2022, she is a resident alien for tax purposes for 2022. You guys do not need to use Nonresident Spouse Treated as Resident since you guys are both resident aliens. You guys can file as Married Filing Jointly.

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