H-1B First-Year Choice: Tax Residency Review  The First-Year Choice election under IRS Section 7701(b)(4) allows qualified H-1B visa holders to be treated as U.S. tax residents earlier than standard...
 H-1B Married Filing Jointly: Election and Tax Risk Making a Section 6013 election allows an H-1B worker to file a joint return with a non-resident or dual-status spouse. While...