H-1B and H4 Visa

[HOPE2]

Hi everybody. husband H-1 B visa entered in the U.S. on 10/11/2022 with his wife and full stayed in 2023. I was wondering when we talk about a H-1B visa student, their family residency status tied to primary visa holder? I mean if H1-B visa met present test ( in this case I think he is a resident tax as of 1/1/2023) so spouse did meet it as well. Am I right?

Also, his wife who was H4, her status will be changed on Jan 8 2024 to H-1B visa so how will be 2023 tax residency for this couple?

The courtesy of a reply would be appreciated!

[itonewbie · Accepted solution]

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??

[HOPE2]

@itonewbie Thanks a lot, sorry for delay. I had a small surgery and reached out the client to ask him,

He is H1-B professional/specialized worker.

If they were both in the US for the whole of 2023, they would presumably be resident aliens for the entire year:                 And his wife changed her status to H1-B visa and got SSN days ago in 2024.

Now, based on the information you provided,  they can file jointly as resident for 2023, even his wife got her SSN in 2024? right.

[TaxService USA]

Yes that SSn will work when you file the 2023 return.

[HOPE2]

@TaxService USA thanks.