After some research and reading others people situations I concluded that I should be filling the form as a resident alien (since the W-4 should reflect my state for end of the year) Resident Aliens --------------- > If you are a [resident alien][1], the rules for filing income, estate, and > gift tax returns and paying estimated tax are generally the same > whether you are in the United States or abroad. Your worldwide income > is subject to U.S. income tax the same way as an U.S. citizen. You are > a resident alien of the United States for tax purposes if you meet > either the green card test or the substantial present test for the > calendar year. I pass the presence test, given the condition: - 2016: 244 days since arrival - 2015: 120 days in US (counts 1/3) - **Total presence:** 284 which is more than 183 required Substantial Presence Test ------------------------- > You will be considered a United States resident for tax purposes if > you meet the substantial presence test for the calendar year. To meet > this test, you must be physically present in the United States (U.S.) > on at least: 31 days during the current year, and 183 days during the > 3-year period that includes the current year and the 2 years > immediately before that, counting: All the days you were present in > the current year, and 1/3 of the days you were present in the first > year before the current year, and 1/6 of the days you were present in > the second year before the current year. https://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test Giving that situation, I can fill jointly with my wife, either she's being a non-resident or resident. Let's aim for the worst case, where she would not be a resident by that time, we have this alternative. Nonresident Spouse Treated as a Resident ---------------------------------------- **Election to File Joint Return** > If, at the end of your tax year, you are married and one spouse is a > U.S. citizen or a resident alien and the other is a nonresident alien, > you can choose to treat the nonresident as a U.S. resident. This > includes situations in which one of you is a nonresident alien at the > beginning of the tax year, but a resident alien at the end of the > year, and the other is a nonresident alien at the end of the year. https://www.irs.gov/Individuals/International-Taxpayers/Resident-Aliens Other resources: - [The Taxation for Dual Status Aliens][2] - [Random people answering in a forum][3] [1]: https://www.irs.gov/Individuals/International-Taxpayers/Determining-Alien-Tax-Status [2]: http://blogs.hrblock.com/2016/05/10/the-taxation-of-dual-status-aliens/ [3]: http://money.stackexchange.com/questions/49260/h1b-first-time-filing-w4?rq=1