H1B visa resident for tax married to F1 OPT non-resident: joint or separate filing dilemma?

Thanks for explaining the Section 6013(g) election option - I hadn't heard of that before. My wife doesn't have any foreign income, so making her worldwide income subject to US taxation wouldn't be an issue for us. Do we need to file any special forms to make this election, or do we just file jointly on a regular 1040? Also, if we make this election, would my wife still be exempt from Social Security/Medicare taxes on her W2 income, or would the election change that too?

You're welcome! To make the Section 6013(g) election, you'll simply file a joint return on Form 1040 and attach a signed statement declaring that you're making this election. The statement should include both your names, address, and tax identification numbers. The election for tax filing status has no effect on FICA tax exemptions. Your wife's exemption from Social Security/Medicare taxes is based on her immigration status (F1 OPT), not her tax residency status. So even if you make the election to file jointly, her earnings should still be exempt from these FICA taxes. This is an important distinction - tax residency status for income tax purposes is separate from FICA tax requirements.

Did they help with figuring out how much estimated tax payment to make to avoid penalties? My husband and I are in a similar situation (I'm on H1B, he's on F1 OPT) and we're concerned about underpayment penalties since we just realized we've been withholding incorrectly.

I'm skeptical about these online services. How do they handle the specific visa documentation needs? F1 OPT can be tricky with the tax exemption treaties and documentation requirements. Did they actually know what they were doing with the international tax stuff or just the basic filing options?

Yes, they calculated exactly how much we needed to pay for each quarter to avoid penalties. They have a feature where you can input your current withholding and income, and it tells you the minimum payment needed to hit the safe harbor thresholds (either 90% of current year tax or 100%/110% of prior year tax depending on your income level). In response to the skepticism - I was hesitant too, but they actually specialize in visa-based tax situations. They knew all about the F1 five-year exemption rule, treaty benefits, and even helped with Form 8843 for the non-resident spouse. Their system flags possible tax treaty benefits based on your citizenship country. They also provided documentation to show my husband's employer why he was exempt from FICA taxes, which was super helpful.

How does this actually work? Does the IRS know you're using a service to get ahead in the phone queue? Seems too good to be true that you could get a callback in 20 minutes when people are waiting hours.

I'm skeptical. I doubt an IRS agent would actually give specific tax advice about elections and filing strategies - they usually just provide general information. Are you sure you got real guidance or just basic answers? When I've called the IRS in the past they always just direct me to publications or tell me to consult a tax professional.

It works by using a system that navigates the IRS phone tree and waits on hold for you, then calls you once an agent is available. The IRS has no idea you're using a service - they just think you've been waiting on the line. It's completely legitimate and saves you from having to wait on hold yourself. Regarding the advice, you're right that IRS agents won't give complex tax planning advice, but they absolutely will confirm whether specific provisions like the 6013(g) election apply to your situation. The agent I spoke with directed me to the right forms and publications, confirmed the documentation requirements, and explained how the election works. For calculating my estimated payment, they walked me through the formula to determine the minimum required payment to avoid penalties. It wasn't comprehensive tax planning, but it was specific enough to confirm I was on the right track.

I hadn't even thought about the state tax implications - good point! We're in California, so I'll need to research if they have any special rules for mixed residency couples. We're probably over the income limit for deductible traditional IRA contributions, but I'll double-check. Neither of us has any side business income currently. Do you know if there are any specific deductions that international residents commonly overlook?

California is actually one of the trickier states for mixed residency couples! Unlike some states, California doesn't automatically follow your federal filing status. If your spouse is a nonresident for federal purposes, they might be considered a nonresident for California purposes too, even if you make the federal election to file jointly. California has a special Form 540NR for part-year and nonresident taxpayers. You might need to file this form even if you file jointly at the federal level. Some couples end up filing jointly federal but separately for California. As for commonly overlooked deductions for international residents - foreign tax credits if either of you paid taxes to another country. Also, if your wife is still a student in addition to working, don't forget education credits like the Lifetime Learning Credit. Some visa holders also miss foreign bank account reporting requirements (FBAR/Form 8938) which aren't deductions but are required disclosures with penalties if missed.

I adjusted my W-4 in October last year to catch up on underwithholding. It worked but was pretty extreme - had almost nothing taken home for the last two paychecks of the year. If you're severely underwithheld, might be easier to just make an estimated payment rather than trying to squeeze it all into remaining paychecks. Most payroll systems have a maximum withholding percentage they can take, so sometimes it's mathematically impossible to catch up through W-4 adjustments if you're too far behind and don't have many pay periods left.

Thanks for sharing your experience. I'm going to run the numbers and see if it's even possible to catch up through withholding alone. You're right that it might be better to just make the estimated payment rather than ending up with zero take-home pay for the rest of the year.

This is incredibly helpful, thank you for sharing your experience! I'm particularly interested in your mention of the January 15th deadline for fourth quarter estimated payments - I didn't realize we had that extra time after December 31st. Quick question about the long-term binding nature of the 6013(g) election - what happens if we want to revoke it in future years? Is there a specific process or form we need to file, or do we just start filing separately again? Also, are there any situations where revoking the election would make sense (like if my wife gets significant foreign income later)? The tip about keeping good records of the election date is great advice. I'm assuming we should also keep copies of the signed statement we attach to our return for our records?