Originally Posted by MukatA
1-2. You can file resident tax return as Married Filing Jointly.
You will get standard deduction of $10,700 and exemptions for both of you and the son.
You must both declare your worldwide income for 2007. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit.
You will complete forms W7 (application for ITIN) for your spouse and children and attach with your tax return.
3. If you live in PA, you must file PA state return. If you never lived or worked in NJ and your employer deducted taxes for NJ, you will file NJ return to get refund of the taxes withheld. Tell your employer to stop withholding NJ taxes.
4. No it makes no difference. On your return give your current address.