[mohan1311]

Hello ,

Filing returns for the first time. I pass the substantial Presence test for 2010 with

2010 = B1 Visa[80 days] + L1 Visa - moved to US with family [90 days]
2009 = B1 Visa [ 45 days]

So I understand I need to file as Resident Alien & will be filing joint Married. When I have here in B1 visa I never earned any income from US & was was paid from my India office

1. Should I include my income in India from Jan - Oct 2010 on form 2555, which includes the 3 month period I was in US on a visitor Visa.
3. I'm confused on whether I meet the Tax home test or the Bonafide or Physical presence test,

can you please advise?

Mohan

[AtlantaTaxExpert]

By filing jointly with your wife, you will sign a statement that you both CHOOSE to be treated as resident aliens for ALL of 2010. This obligates you to report ALL world-wide income received in 2010.

You CANNOt claim the Foreign Earned Income Exclusion, because you were NOT a resident at the beginning of the exclusion period.

You CAN claim the Foreign Tax Credit (Form 1116) for income taxes paid to India.

If you need professional help filing your return, email me at [email protected] or [email protected].