I am currently residing and working in the US on an H1-B visa. My wife is here on an H4 visa and cannot take employment. We have been here almost three years and we are in the process of renewing our visas for a further 3 years. Until now, my taxes are filed using form 1040NR-EZ (no dependants). My wife and I are expecting a baby next month and I want to know if I am able to file my wife and my child as dependants, and if so, can I file back taxes for the last 3 years (for my wife as a dependant)? Also, what form would I need to use? Can I use a 1040? My wife has a social security number as she used to live in the US on a green card many years ago. Would she need to get an ITIN? And do we have to submit a W-7? I believe US citizens are entitled to a tax break when they have a baby. Is this true also for non-immigrant visa holders?

Marc:

If you have been here for almost three years on a H-1B visa, then you filed incorrectly for 2006 and probably 2005 if you filed Form 1040NR-EZ. You should have filed Form 1040EZ for both years, claiming your wife as a dependent and claim the JOINT standard deduction ($10,000 for 2005 and $10,300 for 2006).

As for 2004, I would need more information (date of entry in the U.S. marital status when you entered, etc.) to be sure, but it is likely you were eligible for file Form 1040EZ that year as well).

You can correct these errors by amending yor 2004 through 2006 tax returns using Form 1040X.

No ITIN is required if your wife has a valid SSN. You WILL be able to claim your baby as a dependent on your 2007 tax return.

If you want my professional help to file these returns, contact me at the email address below.

Thanks.

Your advice has been extremely helpful. I will contact you if I need further assistance.

Glad to help!