[srivatsann]

Hello,

My wife came to US (H4 visa) for the first time in 2006 & was in the US for 3 months. She left for India and we had a baby last month. She will be back
In the US along with the child only in Feb 2007.

1) Can I file as "married filing jointly" and apply for ITIN for my wife when I
File Tax for 2006?

2) Can I include my child as dependent when we file taxes for 2006 though
She will not be in the US in 2006?

3) Does filing an extension help?

Thanks for your replies. It will help in planning my wife & child's return to the US.

[AtlantaTaxExpert]

1) Yes.

2) No; child has to live with you in the U.S. for at least six months.

3) No.

[srivatsann]

Thanks a lot AtlantaTaxExpert.

I had one more question regarding Resident Alien status.

I am on H1B visa. If I leave US for good and return to my home country, say in Feb 2007, should I file 2007 taxes as a Residen Alien or a Non-resident Alien.

I would be satisfying the substantial presence test for 2007

2007 : 31 days (at least)
2006 : 324/3 = 108
2005 : 288/6 = 48

Total days = 187

Is it a sufficient condition to meet substantial presence test for filing as a resident alien or is it just a necessary condition but not sufficient by itself?

In some other forum, I read that in the last year of residency, the day
we leave, the resident status is lost (since I am on H1B) even if we satisfy
the substantial presence test. Is there any rule like that?

Should I be filing as a resident alien in 2007 or non-resident alien?
Any pointers/information would be great. I tried going through the IRS publications, it is just confusing.

[AtlantaTaxExpert]

If you leave for good in Feb 2007, you would file as a resident alien for 2006 and a dual-status alien for 2007. Substantial presence is required, but it is NOT the ONLY requirement.