[ewujun]

Hi, I came to the US on F1 two years ago. I graduated this summer and will start working in August 2007 under H1B. My wife and son spend most of the time back in home country and only come to the US occasionally. (A couple of months per year tops). Is it true that in this case, my US tax return status will have to be SINGLE and I cannot claim any dependent deductions? If so, what test do they have to pass in order to qualify as dependents?

Thanks a lot.

[AtlantaTaxExpert]

You will be able to file as a resident alien and claim your son as a dependent IF you and your wife file jointly and choose to be treated as resident aliens for ALL of 2007.

This is an option allowed under the First Year Choice program.