Thank you very much for the answer.
But one more doubt my wife's earnings doesn't come under the taxable limit.
1) is there any need to show that my wife is working.
2) I hope as u mentioned in this year is it like that I don't have to pay tax.
ashok:) :) :)

1. Are you required to file or not is not same as if you will owe any taxes or not.
2. If you are eligible to filing jointly, then you must report your wife's income also.
3. If you are filing Married filing Separately, then you can't claim exemption for your wife if she has any income.
4. If you are a Dual status alien (nonresident for part year and resident for part year), then on your return, you can't get standard deduction of $5,350; you can get only itemized deductions.

Noted!