Hello,
I have been already helped by atlantataxexpert last year and here I am again with another question.
I'm here with a G1 visa and pay taxes in Italy. My husband is a US citizen and we have a daughter.
We wish to know if we can file taxes jointly based on the fact I hold a G1 visa; plus a Roth IRa was opend by mistake under my name and then closed before the end of the year. Should I claim it as I have received the 2008 Form 1099 R from the investment company?
Thanks again for your precious help!
Best!

Since your spouse is U.S. citizen, you can file joint return as residents even if you have never been to the U.S. or what ever is your visa. Read Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)

If you withdrew Roth IRA investment for 2008 return before April 15, 2009, you do not pay any penalty. If you had any income, then the income must be reported and you will pay 10% penalty of the income.