[johnbright.j]

Hi Atlanta Tax Expert;

I'm working in L1 Visa and my wife is a homemaker (L2 Visa) having 2 kids in L2 Visa. We came to US on 28 Aug. 2010.
Have got SSN for Wife, but Kids don't have the ITIN, need to apply while filing returns.

Can my Kids be qualified dependents, as still they don't have ITIN.

2008: Stayed in the US for 60 days (B1 Visa)
2009: Stayed in the US for 42 days (L1 Visa)

2010:
I came to the US on July 11, 2010. Later I went to India for a week and brought my family on Aug. 28, 2010.

Please let me know how to contact you. Will you be preparing the return.

[AtlantaTaxExpert]

You can file jointly with your wife AND claim your children as dependents, but you will have to wait until sometime in May 2011 before yo can file, because you must FIRST meet the Substantial Presence Test. You will submit Form W-7 with the tax return to get ITINs for your children, submitting a notarized photocopy of their passports to validate their status.

You will also sign a statement that you and your wife BOTH choose to be treated as resident aliens for all of 2010. Finally, you must declare the income earned from 1 January to 31 December 2010 from India and file Form 1116 to claim the Foreign Tax Credit.

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