[querier]

Please...
Need advice so I can withhold taxes accordingly..

Family members:

1. My Wife - Was a resident alien until May end 2007. Not been here since then.
2. Child Girl 1 - US Citizen - Born 2004. Lived here until May end 2007.
3. Child Boy 2 - Born overseas - July 2007 - never been to US.

None of us have Green Card. I am a resident alien.
All three coming to US for 3 months vacation this year.

By mistake I filed as Single for 2007 and owe money to IRS. I want to amend it.
How do I file for that year (partially familiy was here and also new kid was born overseas) - How many dependants do I claim. Also advise on filing for 2008.

THANK YOU, VERY MUCH!

[MukatA]

For 2007 you can file joint return as residents and claim your child girl as dependent. You must both report your worldwide income for 2007.

Same for 2008.

[AtlantaTaxExpert]

For 2007, MukatA is correct.

For 2008, not quite. You can file jointly with your wife and claim the child who is a U.S. citizen as a dependent, but NOT the foreign-born child.

To claim the foreign-born child as a dependent, the child must spend at least SOME time in the U.S. in 2007 and 2008.

For this reason, you CANNOT claim the child as a dependent on EITHER the 2007 or the 2008 tax return.