[sum_nj]

Hi,

I came to US single during this year on Jan 2007 and left US on Feb 9 2007, I am back to US on Aug 01 2007 for another 2 yrs along with my wife and child. I am here on L1 visa and my wife and child on L2 dependent visa, I would like to understand what will be my tax status for the filing in the current year, as well as whether I can claim my wife and child as dependents.

My previous visit to US was last year(AUg 2006 for 45 days)

Thanks

SUM

[AtlantaTaxExpert]

You will have to file as a dual-status alien IF you met the Substantial Presence Test, which, based on your input, appears likely. That will allow you to claim your wife and child as dependents.

You also have the option of filing jointly with your wife and filing as resident aliens for the entire year. That will require that you subject your home country income to U.S. taxes, but it will likely be better for you, as you get to claim the $10,600 standard deduction, plus the $1,000 Child Tax Credit.