Hi,

I needed some help in figuring out if I can still file MFJ for last year or take an exemption for my daughter.

I filed a married filing joint return in 2008 and need to figure out my situation for 2009:

My wife was working in US till Apr 2009 and quit and has been in India since. We had a baby in oct 2009 - she is a Indian citizen, lives with my wife in India and has never been to US.

I have been continuously employed with a software company in US on H1B visa though I was 'unofficially' working from India / on vacation for about 5-6 months in 2009.

After my research, it seems I can still file a MFJ. Is that right?

Also, can I consider my daughter as a dependent and take an exemption for her?

Thanks.

Update:

I read the pub 519. It seems both me and wife meet the substantial presence test and can be considered resident aliens. So, I guess we can file MFJ.

What about our daughter? Can I still take an exemption for her?

No, you may not. She is neither citizen or resident in the US as is required to be considered a dependent.

She was born in India; you are, neither of you (husband and wife), citizens or lawful permanent residents of the US..

Thanks Five Rings. That is what I thought.

Just curious, if I could take exemption for her if I was a us citizen?

Yes because she would then be a citizen by virtue of your citizenship.
You would have to get her a "Certificate of Overseas Birth" at your consulate and she would receive a social security number at that time.

That seems unfair. I am paying full taxes like a citizen but not getting equivalent treatment.

Thanks Five Rings.