Hello,

I am trying to file form 1040NREZ for my husband but I am still not sure about his status and the exemptions he may claim.

Here is our situation : we are both from France, married, three children, my husband arrived in the US (L1 visa) in August 2006, I joined him with the kids in November but I am going back to France this month, and I have had no income in the US.

So :
- he has to file form 1040NREZ as married nonresident alien.
- he can deduce $3300 as personal exemption, but can claim no dependents because of his status.
- form 1040NREZ is the only one he has to file, and I don't have any to file (he only has salaries to declare).
Is that right? Could you also tell me if you see anything he could deduce in the "itemized deductions" section (this is so unfamiliar to me... ).

Thank you for your help.

Download IRS Pub 901 from Internal Revenue Service (http://www.irs.gov) and see if there are any treaty exemptions that apply to him.

Thanks for your answer, I'll check pub 901. Could you just tell me if the rest is correct?

Filing Form 1040NR-EZ is probably correct, but you may have the option of filing JOINTLY and being treated as resident aliens for all of 2006, if you are willing to pay U.S. taxes on ALL of your 2006 wolrd-wide income.