[biswajit2k]

I'm on L1-B. My status for 2008 is non-resident. Can I claim my wife/kid as dependent? Also can I submit their ITIN application along with the return? One Tax advisor told me that I can't do both and I have to file as single non-resident for 2008. Wanted to confirm this with the group expert.

[MukatA]

When did you enter the U.S. How did you conclude that you are non-resident?

You can file joint return as residents and claim your kid as dependent.

[biswajit2k]

When did you enter the U.S.? How did you conclude that you are non-resident?

You can file joint return as residents and claim your kid as dependent.

I entered US in Oct 30 2008 and I don't pass the substantial presence test of 183 days. Hence I'm non resident. So how can I file a joint return? I guess I have to use 1040NR. Question is can I claim my wife/kid as dependent there and can I apply for ITIN for them.

[AtlantaTaxExpert]

You can file as a resident alien under a program discussed under First Year Choice in IRS Pub 519. It is allowed ONLY for married individuals who are resident for at least 31 consecutive days in 2008. You meet all the criteria to file jointly with your wife.