Below is my Tax situation for the year 2010.
I moved to USA with my wife on 07-Nov-2010 on L1-B work visa and my wife is not working in USA (she has SSN).
I filed returns for 2010 as Non-Resident because I didn't pass the substantial presence test in 2010. I was in US for the complete year of 2011. Now I understood that there is an option to take a First year Choice where I can be treated like a resident for part of the year (07-Nov-2010 till 31-Dec-2010) because I have now passed substantial presence test in the year 2011.
As I understand, I will be considered as a Dual Status resident for the year 2010 and my residency start date would be 07-Nov-2010.

I have following questions:
1) Can I amend my 2010 return now and make a first year choice (with a statement) and form 1040?
2) As I understood I cannot take Standard Deduction as I will be treated like a Dual Status resident alien. Is this correct?
3) Can I take an exemption for my wife along with my own exemption even while filing married filing separately.
4) Other than 1040, 1040X and a statement for First Year Choice, what else I will have to file for this amendment?
5) As I am filing for resident alien for part of year (7-Nov-2010 to 31Dec-2010), I need not show my foreign income as it is not connected with US in any way.

For 2010, you had three choices:
1. File nonresident tax return,
2. File dual status tax return, and
3. File joint return as residents.
For 1 and 2, you file separate tax return and do not get standard deduction. In all three choices, you can deduct moving expenses for both of you.

Thanks Mukta,

But can I take exemption for my wife even though I will file as married filing separately ?

Atlanta Tax Expert : Any comments from you ?