[Shaminda]

Hi,
I am a F1 student entered US in Jan 2004. My wife came to US as F2 spouse in Jan 2005 and changed her status to F1 in Aug 2005. Currently I am in the PhD program as a F1 student. My wife graduated in Dec 2007 and started working with OPT from Dec 2007. We had a baby who was born in May 2007. My wife had some income as a TA from the school for year 2007 as well as about one month’s salary from her new job in Dec 2007. I got paid from the school throughout year 2007 for working as a RA. We are from Sri Lanka and as far as I know there is no tax treaty applicable for me and my family.

I appreciate if you could advise me the best possible way to file the tax returns for year 2007.

Thank you in advance.
Shaminda

[AtlantaTaxExpert]

If you BOTH had income, you must each file a separate non-resident alien tax return. Neither one of you can claim your child as a dependent.

One of you will file Form 1040NR-EZ.

The other will file Form 1040NR and Form 8901 to claim the $1,000 Child Tax Credit for your child, because, even though you cannot claim the child as a dependent, you CAN claim him for the Child Tax Credit because he is a U.S. citizen.

Since I am answering this question late, you may have filed and NOT claim the Child Tax Credit. You can fix this by amending your return with Form 1040X and submitting the Form 8901 with the Form 1040X.

If you need help with this, contact me at the email address below.