Hi,
My Visa L1 granted on 25th Jan 2007 and I have been in the US since 26th January 2007 first time and, for the purpose of filling Tax returns for the year 2007 , am I a resident Alien or a non-resident alien?
And which form I need to select.
I am married and filing jointly.
Please help.

Actually, you are a dual-status alien.

However, if you are filing jointly, your wife and you are CHOOSING to be treated as resident aliens for all of 2007.

You will file either Form 1040, 1040A or 1040EZ (probably 1040EZ), with Form W-7 to apply for an ITIN for your wife.

Thanks AtlantaTaxExpert,

Do I need to attach any statement for choosing to be resident aline.

Please suggest.

Yes, a residency choice statement that has BOTH of your names and SSNs, plus you address, must be signed by BOTH of you and attached to the return.