I came to the US in July from the UK and want to know should I pay taxes as a resedent or Non resident Alien. I have a son here with me whilst my wife is in the UK and we pay taxes separately.

What visa do you have? What date did you enter the U.S.

I am on a L1 Visa and entered the US on June 27th. Thanks

Count days from 27th June to Dec 31, 2008. It it is 183 or more, you are dual status. If it is less than 183, you are nonresident.

In both the cases, you can also file joint return as residents.

Thanks for the reply, I am here more than 183 days and will file as a resident.

If you are not filing a joint return, you are dual status and your residency starting date is June 27, 2008.