Juga:
Since a non-resident tax return cannot be filed electronically, you must have filed as a resident alien in 2005. If your entry in the U.S. in September 2005 was the
first time you entered the U.S., then you probably filed
incorrectly when you efiled last year. You had not yet met the Substantial Presence Test in 2005 and did not meet criteria to file as a resident alien. If you intend to ever apply for immigrant status (green card), you must correct that error by amending your return with Form 1040X and attaching a properly-prepared Form 1040NR or 1040NR-EZ.
As an L-1 in 2006, you have met the Substantial Presence Test and can file as a dual-status alien. However, since you are married, you and your wife can filed jointly and have the option of choosing to be treated as resident aliens for the entire year. You MAY be able to claim your child (not sure on this; will need to know what your country of origin is and exact date of entry for child). If you can claim him, you will be eligible for the Child Tax Credit, but NOT the Earned Income Credit.
If you need professional tax help, you can contact me at
![[email address]](http://www.askmehelpdesk.com/?emailimage=f81d67259d701561638debcda9bd3e23)
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