[Trek]

On 7th Aug 2013 I came USA with H-1B with my wife and daughter (child) with H4 visa; in a couple of weeks I got my new SSN, then started and continue working but since Feb 2014 my wife had to return to our home country for 4 months.

My wife and daughter don’t yet have ITIN and doesn’t have income, could I fill online without including them to get an initial refund and by Jun 2014 (being my wife back) file an amendment with the two W-7?

If this is possible, which form and filling status (single, married…) could I use?

[AtlantaTaxExpert]

If you file by yourself, you CANNOT file on-line, as you have not yet met the Substantial Presence Test. You would have to file as a non-resident alien, filing Form 1040NR-EZ.

Calculate your return filing jointly and claiming your child. If you have a refund coming, then file Form 4868 and simply wait out the time for your child to meet the Substantial Presence Test, then submit the W-7s and tax return.

If you need professional help, this is what I do! Email me at the email address in my profile.

[Trek]

Appreciate you fast response and recommendation,

Yes I have a refund when calculating as file jointly and claiming my child.
Therefore filing Form 4868 and waiting for my child to meet the Substantial Presence Test in June, then submit the W-7s and tax return. This would be with Form 1040 as a resident?

Also, filling as resident, should I declare ALL world-wide income earned in 2013.

[AtlantaTaxExpert]

Yes to both questions.

On the world-wide income declaration, you file Form 1116 (Foreign Tax Credit) to mitigate any double taxation.

[Trek]

Thanks!

[AtlantaTaxExpert]

Glad to help!