[Syracuse_TaxPayer]

My US L1 visa issued on 25th Jan 2007 and came in USA on 26th Jan 2007 first time and my wife on L2 visa came in 5th April 2007 first time. And in US since then.

I earned Jan 2007 Salary in India and paid taxes for Jan 2007 in India and earned some medical expense bills,
Exgratia, some miner amount in Indian account by Indian company thereafter in Feb, April 2007.

All my moving expenses was paid by my company but I paid my wife's air fare from India to USA from my Indian Bank a/c.

My wife don't have ITIN number.

So I have following questions

1) Am I and my wife, resident alien or non-resident alien?

2) Which form I need to file for 2007 US Tax returns?

3) What documents and statements I need for Tax return and W7 and Resident for full year declaration.

4) In total how many and which forms I need to fill in along with what documents?

5) What is first year choice. Do I need to select the same and if yes what documents I need to provide to IRS.

6) What documents I need to provide for Air Fare I paid from my Indian document for my wife's relocation?

7) In w7 which option [a-h] I have to select for my spouse in column
"Reason you are submitting Form W-7".
Should I go for opton "c" as we both have passed resident alien - substential present test.

8) Is there any statement I need to fill with my W7 or 1040EZ form for resident status.

Please help.

[AtlantaTaxExpert]

1) You are technically dual-status, but, under First Year Choice, you can file jointly and CHOOSE to be treated as resident aliens for all of 2007. That is my recommendation.

2) Form 1040 with Form 3903 (for the moving expense of the airline ticket).

3 -5) W-2s, a notarized photocopy of your wife's passport sapled to the W-7, a statement that you and your wife CHOOSE to be treated as resident aliens for all of 2007, and, of course, the tax forms noted above.

6) No receipts are needed unless the IRS questions the expense, which is unlikely.

7) Choose "spuse of resident alien" choice.

8) First Year Choice statement, noted above.

It MIGHT be best if you get professional help, given your uncertainty on this issue. Email me at the address below for a fee quote.