Hi,
I am from India, I entered US in October 17th 2006 with H1 visa. This is my first entry to US.
Would like to know (for tax return) whether I am Non Resident alien or Resident alien.
Which form I need to use 1040NR or 1040EZ for tax return?.

And I am married but wife is not staying with me in US (she is in India). In this case should I file my tax return as single or married.

Thanks in advance,

AtlantaTaxExpert

You CAN file jointly with your wife and you BOTH can choose to be treated as resident aliens. This will allow you to claim the $10,300 double Standard Deduction plus yours and your wife's personal exemption ($3,300 X 2), for total exemptions of $16,900. However, you will have to wait until late May, 2007 to file, because you have not yet the 183-day Substantial Presence Test.

However, in doing so, you make ALL of your world-wide income for BOTH of you subject to U.S. taxes. This must be considered before making this choice.

Otherwise, you will file as a non-resident alien (Form 1040NR-EZ), claiming ONLY your own personal exemption and whatever itemized deductions for which you qualify.