[dxbabbas]

Hi I moved to New York in November 2005 with my wife on H1b. On December 31, 2005, I had a baby boy here in the US. I need to know which return should I fill and how would I present my wife and baby in that. Also, will I be able to claim any deductions for the amount that I had paid to the US Port and Authority Custoers with respect to the relocation.

Thanks

[AtlantaTaxExpert]

The relocation costs are not deductible.

Assuming your wife is on a H4 visa, you can file jointly with your wife and you can claim your son as a dependent by waiting until June 10, 2006 to file. On June 10th, you qualify to file as a resident alien under First Year Choice.

You will then fill out one W-7, requesting an ITIN for your wife . You file Form 1040A, filing jointly with your wife and claiming your son as a dependent. You attach the W-7 to the Form 1040A and mail it, along with a notoarized copy of her passport, to the address in the W-7 instructions.

The IRS will issue your wife the ITIN, insert the ITIN on the Form 1040A and process the return. They will notify you by letter of your wife's ITIN. Whe you get the letter, you can file your NY state tax return.

While you wait for 10 June 2006, you should file Form 4868 to request an extension to file.