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
![[email address]](http://www.askmehelpdesk.com/?emailimage=f81d67259d701561638debcda9bd3e23)
if you need help with the dual-status return.
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