[nmd]

Hi all tax experts -

I have been reading answers to other questions here and the IRS publication 519, but this specific question remains unclear to me. I would very much appreciate advice.

I am entering the US for the first time in September with my wife and our 2 kids. I will enter as L1A, the others as L2. We plan to stay in the US for all of 2009.

Based on what I've read, and given our plans for 2009, the first year choice allows me to be treated as a resident alien from the date of my entry. Thus I would be able to claim exemptions myself, my wife and our kids, and use itemized deductions(?).

Then there's the case of "Nonresident Spouse Treated as a Resident". At the end of tax year 2008, I will be a resident alien if I choose to (first year choice, makes me resident starting September). The same applies to my wife, who won't be working though. Does this mean that we can choose to be taxed as resident aliens for the full year of 2008, and file jointly and use the standard deduction :confused:

A big thank you for all the great answers you have entered here!

[MukatA]

You can file joint return as residents. However, you can file 2008 tax return only after you meet SPT in 2009. Read Read Your U.S. Tax Return: Substantial Presence Test

On resident return you can claim exemptions for kids as well as moving expense.
Read: Your U.S. Tax Return: Moving Expenses