Hi,
For 2009 I stayed in US for the whole year and my spouse came in mid Nov2009. What is the procedure to file tax returns jointly. I would be staying in US for whole year 2010.
She is housewife. I have L1 b and my spouse L2.
Help would be highly appreciated.

You can file resident tax return as Married Filing Jointly. 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. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

Thanks MukatA for the answer. I am not yet much clear on one thing... I have heard that there is something which says if my spouse did not stay here for 183 days in the financial year, I cannot file as married. Could you please clarify on this, if still I can file as jointly for 2009. FYI.. she came to US only in Nov 2009.

You can file joint return as residents even when your spouse has never been to the U.S. Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)