Hello, I'm a special case of L1 visa, as I do not stay full year on USA, I stayied 72 days on 2009, 136 days on 2010 and 126 days on 2011, therefore I filed as Non-resident for years 2009 and 2010, but this year numbers seem to show that I will pass the Prescense Test to be considered a Resident, My employer and my Income is on Texas but I live about half of the year on Dominican Republic, I have a Child and a Wife with L2s (none ITIN nor SSN) that have always lived on Dominican Republic.

-For what I have read, I would NOT be able to claim the child as a Relative or Child even if it had ITIN number since is not a US citizen neither Lives on Mexico or Canada, is this correct?

-How do I file as a resident? What form is to be used, 1040EZ, 1040A or 1040? Can I claim anything for my Wife even if she does not have SSN/ITIN?


- Is it any extra document to fill up when you change between tax years from Non-Resident to Resident?

Thanks in Advance for ANY help!

In your case 72/6 + 136/3 + 126 = 12 + 45 + 126 = 183. You did complete SPT so you can file joint return as residents.

Thanks Mukata! I read that one person can not have ITIN and SSN at the same time, we were looking to get a SSN for my wife and not an ITIN because let's you do more things on USA like getting a lincense but it takes 6 to 7 weeks so obviously that passes the tax deadline, is there anyway to get some refund based on spouse if it does not have SSN or ITIN? Otherwise my guess is that I will have to file as single.