Hi,


I am Balaji. I worked in Wisconsin US, in L1 visa till June 2009. I moved back to India on 10 June 2009. I got married on July 1st 2009. After marriage I didn't go to US. I and my wife are staying in India. Now I need to File my 2009 US tax. I want to know, whether I can file as married ?(Because, as of Dec 2009, I am married). Will I get tax benefits, if I file as marraied? Please tell me the procedure for the same.

When did you enter the U.S. Did you file your 2008 tax return?

I entered US on Oct 2007 and left US on June 2009. I filed tax for both 2007 and 2008.

You are dual status.
But you have completed substantial presence test in 2009. So you may be able to claim your residence termination date as Dec 31, 2009. That is you can file joint return as residents and both of you must report worldwide income for 2009. For the foreign income, file Form 1116 to claim Foreign Tax credit. 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)