- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Unlike exempt individuals, there are no special rules for H-visa holders and their dependents. General rules under §7701(b) will, therefore, apply. And that means the spouse's residency status would be determined without regard to the taxpayer's (unless they qualified to and did elect to file jointly as full-year resident aliens on their 2022 return).
In any case, the spouse is getting an upgrade for her visa from H-4 and would no longer be a dependent spouse for immigration purposes. Presumably, that's insurance for the family to remain in the US in case the husband loses his job.
If they were both in the US for the whole of 2023, they would presumably be resident aliens for the entire year.
When you say "H-1B visa student", are you referring to the holder being a full-time student??
Still an AllStar