Hi,

I am on L-1 Visa in US since Nov 27,2005 through Mar 03, 2006 and was back on Apr 15 2006.

My Spose and child joined me in Apr 15,2006.

I have filed taxes for 2005 as NR as I was here for a month only.

For 2006 I believe I will be a resident alien having passed the substantial presence test.

As a L-1 Visa holder and get my salary from my US based company in US$.

1. Can I file returns for 2006 as Resident Alien?
2. Can I take deductions for the spouse and credits for the child?
3. Can I file 1040 online?
4. Does L1 Visa status have a bearing on Residency Status for Tax purposes?


Thanks
-Geeta

Geeta:

1) File as a resident alien.

2) Yes, if you file jointly with your wife.

3) Yes if your wife and child already have ITIN or SSN. No if you must submit Form W-7 to apply for ITINs.

4) Yes, as it is a working visa and offers no exemption status.