Hi,

I was under F1 and OPT during 2006 (My H1B started on Jan 1st 2007 even though it was approved on Oct 2006). So I believe I am non-resident for 2006 tax purposes. Is it correct?

I have a few questions:

1- My daughter was born in April. She is an american citizen (I am Peruvian). Can I claim her as a dependent? I was reading the instructions for Form 1040 NR and it seems like I can't unless I am from Mexico, Canada, South Korea or India. Is it correct? I can't claim her even though she is an American Citizen?

2- Assuming that I can't claim her as a dependent
2.0 Do I need to put her name and SSN somewhere in the form?
2.1 Can I still claim Child Tax Credit (line 48 of form 1040 NR) My daughter meets the criteria.
2.2 Can I still claim Additional Tax Credit (line 62) if meet the criteria?

3-Insurance and Medical Expenses
3.0 Can I claim medical expenses related to my daughter as a deduction?
3.1 I paid a private Insurance firm while I was studying. Can I claim the insurance premiums I paid as a deduction? Is there any mynimum threshold for this?

Thanks in advance for the responses. I were not able to find answers myself in the different IRS publications.

DN

DN:

Assuming you are married, you can filie jointly with your wife (and be able to claim your child as a dependent) under the First Year Choice option. You must both choose to be treated as resident aliens for ALL of 2006.

This way, you can then claim the Child Tax Credit and (possibly) be able to deduct the medical expenses you identified.