Hi,

I came to US from India on L1 VISA on Oct 12, 2009 and planning to stay for more than 1 year. I got my W2 from my employer, I have some queries regarding the Tax filing -
1. Can I file the Tax as a Resident?
2. Do I need to wait till the completion of 183 days, which will be on April 13, 2010 to file as a resident?
3. My wife (on L2 VISA) joins me on Dec 24, 2009, and she got her SSN, can we file as a combined tax?
4. What form should we fill?

Thanking you in anticipation. Please let me know in case you need any more clarification.

Regards,
AK

Choice 1: File non-resident tax return. Claim moving expenses for both of you.

Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for about 5 months to file your tax return till you meet the Substantial Presence Test in 2010. Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)

You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you. You must both declare your worldwide income for 2009. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555). Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)

You will complete forms W7 (application for ITIN) for your spouse and children and attach with your tax return. You can also deduct moving expenses. Use form 3903. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

File state tax return only after you get ITIN. Make sure to pay any tax due on or before April 15, 2010. If needed, file for extension.