We got married on December 18th. So based on what others have said, I guess that means I'm considered married for the entire 2024 tax year since we were married on December 31st? Even if she's still in the Philippines?

Yep, December 18th means you're definitely considered married for the entire 2024 tax year. The IRS only cares about your status on December 31st - whether you were married for 11 months or 2 weeks doesn't matter for determining filing status. And yes, this applies even though your wife is still in the Philippines. Her physical location doesn't change your marital status for tax purposes. The more important question will be whether she's a US resident for tax purposes (probably not yet) and whether she has a SSN or ITIN for filing.

You don't need your spouse to be physically present in the US to get an ITIN. When I got one for my wife (from Vietnam), I submitted Form W-7 along with our tax return and certified copies of her passport. You can also use a Certified Acceptance Agent who can verify the documents without sending originals. The whole process took about 8 weeks for us.

Would reporting it as taxable when it could be exempt cause any issues with visa status or future immigration applications? I've always heard we should be very careful about tax compliance with student visas.

Reporting potentially exempt income as taxable generally won't cause any immigration issues. Immigration authorities are primarily concerned with tax compliance (that you filed when required), not whether you paid slightly more tax than necessary. In fact, it's often considered safer from an immigration perspective to pay tax when in doubt rather than claiming exemptions incorrectly. The risk would be in the other direction - claiming exemptions you're not entitled to could potentially be viewed as tax avoidance. So if you're uncertain and the amounts are small, paying the tax is usually the safest approach.

You need to file both forms. Form 8843 is required for all F-1 students to document your presence in the US and your exempt status, even if you have no income. Form 1040-NR is the actual tax return you file to report income and calculate any tax owed. So in your case with 1042-S income, you'd file both the 8843 and the 1040-NR. They serve different purposes but are both part of your complete tax filing as an F-1 student.

Thanks for that tip! I didn't realize you could e-file amendments now. That would definitely make it easier if I need to go that route. Do you know if there's a deadline for filing an amendment when there's no change in tax liability? I'm wondering if this is something I need to rush to do or if I can take my time with it.

Yes, you generally have 3 years from the original filing deadline to submit an amendment. So for 2022 taxes, you'd have until April 15, 2026 to file an amendment. Since there's no change in tax liability, it's not super urgent, but I'd still recommend doing it sooner rather than later just to have everything squared away. The e-filing process for amendments is pretty straightforward in FreeTaxUSA - much easier than the old paper process. Just make sure you include a clear explanation in the amendment reason section that this is for an IRA recharacterization with Distribution Code R and that there's no change to your tax liability.

In my experience, FreeTaxUSA does handle it correctly for 2023, but doesn't make it obvious what you need to do about 2022. When you enter the 1099-R with Code R in your 2023 return, the software should correctly show it as a non-taxable event for 2023. But you still need to go back and amend 2022 to properly categorize which type of IRA your contribution went to. The software won't prompt you clearly enough about this dual-year impact. I had to call FreeTaxUSA support to confirm this was the right approach.

I hadn't even thought about checking with Social Security! Just created an account and looked at my earnings record. Thankfully nothing suspicious there yet - just my legitimate employer. Is there anything I should do with SSA proactively or just monitor it?

Just monitoring regularly is good since you don't see anything suspicious yet. If you do notice unexpected earnings in the future, you'll need to contact your local Social Security office and file a dispute. Since you haven't seen suspicious earnings yet, you're ahead of the game. My brother didn't catch his issue until tax time when his W-2 and SSA records didn't match. It was a nightmare to untangle, so checking early like you did is definitely the right approach!

Yes! Make sure to specifically request a "Letter 5071C" after you submit all your documentation. This is the IRS identity theft verification letter that confirms your case has been resolved. I keep copies of mine with my tax records just in case.

Thanks for these suggestions! Does the Bogleheads wiki cover the differences between holding foreign stocks directly vs through ADRs? That's the part I'm most confused about.

Yes, the Bogleheads wiki has a specific section comparing direct foreign shares vs ADRs from a tax perspective. They break down the pros and cons of each approach and even have country-specific guidance for major markets like UK, Japan, and Germany. They also have a great explanation of foreign tax "reclaim" procedures for when you're taxed at a higher rate than the treaty allows, which is common with direct foreign shares in some European countries.

I found Schwab's international tax guide super misleading though. It claimed I wouldn't need to file Form 1116 for any of their international funds, but then I got hit with excess foreign taxes that required the form. Better to rely on independent sources.