Hi,

I was in US from May 2007 till Sept 2007, precisely 129 days.
I had travelled on L1 visa, and wife on L2. And she has no gross income.

I've certain doubts in filing US Tax Returns for 2008 .

1. Which form do I need to fill to file tax returns (both State & Federal) ?

2. Are we considered resident alien or non-resident alien?

3. Do we need to file jointly or separately. If separately do I need to apply for ITIN for my wife and apply, if so how do we get exemptions on tax?

Thanks,
Ravikanth

You need to file as a nonresident for federal (1040NR) and as a nonresident for state. You are considered nonresidents and nonresidents cannot file joint tax returns. Thus, you must file separately. Since your wife had no U.S. income, she has no U.S. filing requirements and no ITIN is necessary for her.