I came to US on a L1 Visa and I my spouse holds a L2 Visa. She is currently in India and will be visiting US only during Mar 2010. She has not visited even once in this year(2009).
In this case, Can I claim her as a dependent in my federal tax return which I will be filing for this year(2009).

When did you enter the U.S. on L1? You can choose to file joint return as residents for 2009 even when your spouse has never been to the U.S. In that case you both must report worldwide income on your tax return.

When did you enter the U.S. on L1? You can choose to file joint return as residents for 2009 even when your spouse has never been to the U.S. In that case you both must report worldwide income on your tax return.

I came to US in Sep 2009. But I have already been in US for approx 180 days in 2007 and the whole of 2006, but have not been here in 2008.

Yes, you can file joint return as residents for 2009 if you will complete SPT in 2010. You must wait to file your tax return till you complete SPT in 2010. Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)

Thanks for your reply Mukat.
I think that I am running short by about 30 days to meet the substantial presence test. In this case, will I be considered as a resident if I file my taxes by Feb or Mar 2010 which would complete 183 days.

You can only count one-third of your 2009 days for SPT, so you would need to wait until sometime in May before you meet SPT for 2010.

At that point in time, you can then file jointly with your wife and you BOTH choose to be treated as resident aliens.