[Abhi28]

I am from India and came to USA in L1 Visa , I am married.

I came to USA on 29th Jan 2011 and went back on 1st April 2011.
Came back again on 17th Oct and continuing since then.

I have not yet filed my tax return for 2011.

Please suggest me what is the best way to file.

Can I file according to First year choice and When?

[AtlantaTaxExpert]

Yes, you can file jointly with your wife and you BOTH select First Year Choice.

You must include ALL world-wide income on the return, to include your wife's and as well your Indian income, but you can offset any added tax by claiming the Foreign Tax Credit (Form 1116) for any Indian income taxes paid.

You CAN file now if you wish, as you have met the Substantial Presence Test. Your wife will probably need to submit Form W-7 to get an ITIN.

If you want my professional help, double-click on my title above and scroll down to my profile/signature. You will find my email address and websites there if you cannot see it on this page.

[Abhi28]

Hi,

Thanks you very much.

Please let me kow what all forms do I need to fill in for tax return filing and getting ITIN for my wife.

[AtlantaTaxExpert]

The FEDERAL tax return is probably Form 1040 with Form 1116 to claim the Foreign Tax Credit for taxes paid in your home country.

The ITIN application is Form W-7, which is submitted with a notarized photocopy of your wife's unexpired passport. You can get the photocopy notarized at any local bank in the U.S. (except California, in which case you need to get the photocopy certified at your local IRS office).

[Abhi28]

Thank you.

Is there any other form that shows First Year Choice option has been chosen for tax filing.

[AtlantaTaxExpert]

That is NOT a form; it is a statement signed by your and your wife stating that you meet the criteria to file jointly and that you CHOOSE to be tearted as resident aliens for all of 2011.