[sean_men]

Hi

My status:
- On H-1B Visa (resident alien for tax purposes)
- Wife was in US from Oct-07 through May'09
- Baby born in '09 outside US

Wife and newborn to join me in Mar'10.

Qs:

1. I guess I can file along with my wife, as resident aliens for the full year.
She has an ITIN and qualifies through the substantial presence test. Is Head of the Household a better option? ( for legality as well as returns)

2. Can I claim my newborn as a dependent even tho' not physically here in US?
If Yes, can I apply for an ITIN in her physical absence in US?

3. If I file my returns as Married jointly with or without my dependent child, do they have to be in the US before I do so? In that case, can I request for extension or should I opt for a later amendment?

Any help greatly appreciated!

Thanks
Sean

[MukatA]

1. You can file joint return as residents. You are not a head of household.
2. No for 2009.
3. You may claim newborn on 2010 tax return if newborn is present in the U.S. for any time during 2010.

[sean_men]

Thank you!