that sounds our prob is solved. we can just file jointly and use his $5000 as well.

if we use 1040 form, where do you put that $5000? and where should that $3200 (general deduction for each person) go?

for using OPT, what form do you get? W-2 or 1099-misc? an accontant told us that if we have 1099-misc then we will pay more taxes because that form means you are self-imployeed or under contract which is at a higher tax rate. he got 1099-misc for his OPT period. is that something wrong?

thx