[Biolog]

Here is my situation: I am a posdoc has been working in MA for almost 10 month (moved from Europe). I am here on H1b visa with my wife and 14-year old son. They both on H4, so there are no SSNs (they can't work in the USA) and there is no any additional income for our family.

Practically, I have 2 dependent, but if I understand it correctly from the answers to similar question, I can't claim them both - my wife and my son - as a dependent, can I?

What can I do in this situation? I especially interesting in the answer about my son, since I spend a lot for him. TurboTax has just messed up and asking for SSN for my son.

Thank you very much for your time and help!

[MukatA]

When did you come to the U.S. and on which visa? When did you get on H1-B?
Yes, you can not efile unless you have SSN or ITIN.

[Biolog]

Thank you very much for the prompt response!

When did you come to the U.S. and on which visa? When did you get on H1-B?

I have been working in the State since April 14, 2008, and I have my H1b issued in March 2008. Same with H4s for both my family members.

I do not want to e-file, I prefer a paper version of documents; I just do not know which option to choose... I have to put my wife and my sin to the documents somehow (they exist :) ), I just do not know how to do that correctly.

[AtlantaTaxExpert]

You can and should file jointly with your wife. Your wife will have to sign a memo stating that she CHOOSES to be treated as a resident alien for all of 2008.

Additionally, since your son was in the U.S. for part of 2008, you WILL be able to claim him as a dependent on that joint return.

Since he is under the age of 17, you can also claim the $1,000 Child Tax Credit for him.

You will need to complete Forms W-7 for your wife and son to get them Individual Tax Identification Numbers (ITINs), and these Forms W-7 must have a notarized photocopy of their passports stapled to each respective W-7. Your wife will sign her W-7, while you will sign the W-7 for your son.

All of these documents will be paper clipped to your Form 1040, which will list your wife as your joint filer and your son as your dependent. Leave their SSN area BLANK. I assume you will also claim moving expenses for the cost of moving from Europe to the U.S. in 2008.

Everything gets mailed to the ITIN processing center in Austin, Texas (the exact address is listed in the W-7 instructions).

The IRS will issue the ITINs, insert them in the tax return, process the return, then send you the refund, preferably by direct deposit to your checking account. They will mail the ITINs to you and your wife in separate envelopes.

Then (and only then) should you file the Massachusetts state tax return as a part-year resident, filing jointly with your wife and claiming your son as a dependent.

If you need professional help doing this, email me at [email protected].

[Biolog]

You can and should file jointly with your wife. Your wife will have to sign a memo stating that she CHOOSES to be treated as a resident alien for all of 2008.

Thank you very much for the prompt and explanative answer!

[AtlantaTaxExpert]

Glad to help!