1. I was USA on L1 visa for 7 Months (From Feb 06-Aug 06) last year. Do I file as 'USA Resident'? I am from India.

2. My wife was here for 3 weeks (in Jun 06). Can I file jointly and claim tax benefits for my wife as dependent.

3. I understand that I need to submit W7 form and get an ITIN no. for my wife, in order to file my taxes. Right?

Nilesh

1) You need to file as a dual-status alien for the time in the U.S.

2) You can claim your wife as a dependent against the income earned in the U.S.

3) Yes, you will need to submit Form W-7 to get your wife an ITIN.

Suggest you get professional tax help. A dual-status tax return is NOT a return for amateurs.