[DAS_SK]

Hi,I have question regarding my TAX return for 2007.I went to US on L1 on 26 June 2006, and returned back to India on 4 April 2007. During this period, my family (wife, 15 year old daughter, and 10 year old US born son) lived in India, except that they joined me at US (Wife and daughter on L2, son on US passport) on 14 March 2007 and returned back with me on 4 April 2007.For 2006, I took H&R Block help to file my return. It was 1040, Married Filing Seprately, and exepmtion only for son as he is US citizen. I was not allowed to take exemption for my wife and daughter.For 2007, I have the following question?1. Do I need to file 1040NR? 2. I do not qualify for Resident Alien test. So I guess I will not have to file Dual Status.3. What will be my status of filing? Married filing Separately or something else?4. How many exemptions can I claim? Son? Wife and Daughter?5. Any idea if US Embassy or any other US Agency in India would accept returns, or do I have to send by post?Thanks.

[MukatA]

In 2006, you did not complete SPT. You did not complete SPT in 2008, so you will file nonresident tax return. You don't file Dual Status tax return.

[MukatA]

In 2006, you did not complete SPT. You did not complete SPT in 2007, so you will file nonresident tax return. You don't file Dual Status tax return.

1. Yes.
2. Yes
3. Other married nonresident alien.

[DAS_SK]

Thanks for the prompt reply. However, I did qualify SPT (if it is Substantial Presence test) in 2006 as I was in US for 189 days in 2006. But in 2007, I was only there for 83 days, and hence do not qualify the SPT.
So, if I am filing 1040NR and Other Married Non Resident Alien, would I be able to claim exemption for my US Citizen Son, and my Daughter/wfe? They lived in India except for the three weeks before my return to India. Page 9 of 1040NR Instructions talks of ability of Residents of India to claim exemptions for dependents.

Thanks so much, once again.