Hi

Name: Pounraj Selvaraj
Visa Status: H1B
Citizen: Indian
Maritial Status: Married and having 2 kids.
Stay in US: Since January 10, 2006 - alone (Family is in India)

Is there any way I can get tax exemption for supporting them as dependents?

I am planning to visit India from Jan 30 to Feb 24 and planning to bring them on H4 visa.

One of my friend told me that he got ITIN number for her wife who have never visited US.
Is that possible or he may be talking about someother option? Hope that he is also not clear. He is a green card holder.

Pounraj:

You are NOT going to like my answer!!

Since your wife is NOT with you, you are considered single for purposes of the First Year Choice. That means you cannot opt to be treated as a resident alien for the entire year. Even though you have met the Substantial Presence Test, you were a non-resident alien for part of January 2006, which means you cannot file as a resident alien. You must file a dual-status tax return. Since you are filing a dual-status return, you cannot claim your wife or children. They have to be with you in the U.S. to claim them as dependents. The dual-status return also prevents you from claiming the Standard Deduction of $5,150. You CAN deduct, as an itemized deduction, the state and local taxes you paid while in the U.S.

As a green card holder, your friend could file as a resident alien, which allowed him to file jointly with his wife. The physical location of the wife is irrelevent when filing jointly as a resident alien. Since you are NOT considered a resident alien for 2006, you cannot file jointly with your wife.

Sorry, I know this is not fair, but no one has ever said U.S. tax law is fair.

Contact me at david.kempe@<hidden> if you need help with the dual-status return.