[trisha822003]

Hi,
I am on L1B Visa in US since Sep 2008.
1.I will be leaving US in July 2009.
2.Since I Leave in July 2009.I will meet SPT.
3.I have a girl child who was born overseas & will not visit US during my stay here.

My question is whether I can claim my child as a dependent & claim deduction for her.

Thanks in advance,
Suneetha Reddy

[MukatA]

You can not claim your child. You have 2 choices:

Choice 1: File non-resident tax return. You can deduct moving expenses. Read: Your U.S. Tax Return: Moving Expenses

Choice 2: You can file resident tax return as Married Filing Jointly. You will get standard deduction of $10,900 and exemptions for both of you. You must wait to file tax return till you complete SPT in 2009.

You must both declare your worldwide income for 2008. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555).

You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return.
You can also deduct moving expenses. Use form 3903.
Read about L1 tax filing: Your U.S. Tax Return: The U.S. Visas

[trisha822003]

Thanks