[sathul]

Hello Experts,
My family stayed 150 days in 2015 financial year in USA and they went back to home country.
So in this case "my wife and kid" are not satisfying "Substantial Presence Test" for this year, so they will come under Non Residents in USA.

So I can not get advantage of tax benefits for this year.

My query is if they (wife and kid ) stay some how 180 days in USA in 2015 how much money I can save? ( e.g. you can say interms of % or interms of slabs )

Thanks
Sathul

[Fr_Chuck]

They can not stay "somehow" they either stay or they do not stay. That is the first legal choice to make. You can not create them staying if it looks or saves moey.

[AtlantaTaxExpert]

I suspect you are an Indian citizen. If you are on a H-1 or H-1B visa, you can file a joint return with your wife irrespective of her physical location. She NEVER has to be present in the U.S. The only requirement for the joint return is that HER world-wide income must be included on the joint return AND she must submit Form W-7 to request an Individual Tax Identification Number (ITIN).

If you are on a F-1 or J-1 visa, you can claim your wife as a dependent EVEN IF she she is not physically located in the U.S. Again, she will have to submit the Form W-7 for the ITIN.

As for the child, he/she MUST meet the Substantial Presence Test and also submit Form W-7 for an ITIN. Claiming the child as a dependent allows you to claim an extra $4,000 deduction for the child's personal exemption under either the F-1, J-1 or H-1/H-1B visa.

Under the H-1B visa, the child also qualifies for the $1,000 Child Tax Credit.

If you need professional help to file this return, you can find my email address under my profile.