[ranjan_sri]

I came to Memphis, TN, USA on L1 visa on OCT 02, 2007 and worked till JAN 31, 2008. All the taxes were deducted from the pay, including SS_TAX etc.

I came back to SAN JOSE, CA, USA on JULY 6, 2008 and I am working till date.

I did not file tax return in USA for 2007 and 2008.

1. Can I file Tax return for 2007 now? Will I be eligible for full tax refund for 2007 as I worked here for less than 183 days.

2. Will less than 183 days condition be applicable for 2008 as did not continuously stayed/worked in USA for 6 months.

Please provide the details of forms etc to be filled. My parent company is based in India. I filed the tax return for APRIL 01, 2007-MARCH 31, 2008 in India.

Please provide any other info if you feel I missed in the question.

[MukatA]

For 2007 you must file nonresident tax return if you income was more than $3500. Your income is subject to FICA taxes and income taxes. You can still file 2007 tax return.

Parent company does not matter. You worked for a U.S. company or company registered in the U.S.

For 2008, you are dual status. Nonresident up to July 5, 2008 and resident from July 6, 2008. You will not report any income earned by you in India during 2007 and nonresident period in 2008.

[AtlantaTaxExpert]

Ranjan:

If you are married, you can file jointly with your wife and you both CHOSE to be treated as resident aliens. This will allow you to claim the $10,900 joint standard deduction plus two $3,500 personal exemption (for yourself and your wife).

The downside is that you must declare ALL 2008 world-wide income, but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116).

Even with the downside, this is probably the best way for you to file