Hi, after completing my studies as a j-1 student/postdoc from 2002 to 2012, I left usa in jul 2, 2012 permanently with my spouse and daughter (both j-2) and my son (use-born). In order to e-file 2012 tax return, please help me with:
1. what will be my filing status - resident ? Dual ? Joint?
2. how can I claim for my dependent exemptions?
3. how about child credits?
4. my opera and has accounts?
5. how can I maximize the return?

Thanks so much in advance!
Feb 5, 2013

You can file either dual-status or as a resident one last time.

If you file dual-status, you pay taxes ONLY on U.S.-sourced income, but you cannot claim either the standard deduction or any Child Tax Credits.

If you file as a resident, you must declare BOTH U.S.-sourced income and all other world-wide income received from 1 January to 31 December 2012, but you get to claim the JOINT $11,900 standard deduction and the Child Tax Credits.

In either case, you will be able to claim your child and (on the dual-status return) your wife as dependents. You also must submit a Residency Termination Statement for you and your wife.

This is a complex return; you should get professional help, especially if it is dual status, because the dual-status return is NOT for amateurs.

If you are seeking professional help filing this year, this IS what I do. Please double-click on my name (Atlanta Tax Expert) above to access my profile. You will find my email address in the signature portion of the profile (scroll down to the BOTTOM of the page), assuming you cannot see it below.