[ssgnath]

Hi,

I am an L1 holder who came to US on 15th November 2008. I had filed the 2008 returns online as 'Married filing jointly with no dependents'. My husband has SSN, but my child does not have an ITIN. They are returning to India by end of March.

I need a few clarifications:

1) I could not apply for my child's ITIN last time because I did the returns online. Also I could not claim my child as dependent because he was in US only for 45 days. Now, Can I apply for his ITIN before he goes back to India? Or is it mandatory that the ITIN application should be processed with a tax return?

2) I will be going back to India in November 2009. Can I file my 2009 returns online from India if I apply for my son's ITIN now?

3) Can I claim my husband and son as dependents in my 2009 tax returns? Will they pass the 'substantial presence' test for dependents?

4) The online tax applications does not have a ITIN column, it has only the SSN column for the dependents. Can I leave it as blank and provide the additional details like name and date of birth for my son?

5) Should I change my excemptions in my W-4 form? Now I have 6 (A, B,C, D, G).

Can anyone please help? Sorry if I confused you, I am already confused :(

Thanks

[MukatA]

Unless your husband is a U.S. citizen or resident, you can file joint return for 2008 only after you complete SPT in 2009. You must wait to file your tax return.
Read Your U.S. Tax Return: Substantial Presence Test

[ssgnath]

Unless your husband is a U.S. citizen or resident, you can file joint return for 2008 only after you complete SPT in 2009. You must wait to file your tax return.
Read Your U.S. Tax Return: Substantial Presence Test

Thanks very much!!

So, once I pass the substantial presence test for 2009, I assume that I will become a resident alien with a non-resident spouse. So, I can file a 'married filing jointly' return for 2009, by attaching a declaration to the returns to consider my husband as a US resident for the tax year. Is there a specific format for this declaration?

My husband would be working in India. So where should I include his worldwide income in the return?

Also, my child will be staying with my husband in India for 9 months of the year. Since we both are going to be treated as US residents for tax purposes, can I claim my child as a dependent?

Thanks in advance,

[MukatA]

About foreign income, you will also file Form 2555 (earned income exclusion) and or form 1116 foreign tax credit. Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income

You can claim child as dependent if the child was in the U.S. in 2008.

[ssgnath]

About foreign income, you will also file Form 2555 (earned income exclusion) and or form 1116 foreign tax credit. Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income

You can claim child as dependent if the child was in the U.S. in 2008.

My son was there in US from Nov 2008 to March 2009. So, he does not pass the substantial presence test in 2009. Can I still claim him as dependent since my husband and me are going to be considered as US residents?

Thanks

[AtlantaTaxExpert]

You CAN claim your child, as he was in the U.S. for at least some of 2008 and was under your custody for ALL of 2008.