[ezhilch]

Hello

I came to US on Aug 2004- filed as NRA for 2004

2005- Filed as Resident
2006- Filed as resident( Applied ITIN for my wife and daughter, filed as married joint filing, availed child care credit too)
2007- Filed -same as 2006(resident- married joint filing, availed child care credit)

I went back to India on Jul2007.

Again I came back to US on Oct 2009. I will be in US till end of 2010.

Question
1. which form I can use to file for 2009(1040 EZ or 1040 EZ NR)?
2. I read an article about "First year choice" .Can I use "first year choice" in Pub 519
3. If I can go for "First year choice" what is the procedure to do the same. Do I need to apply ITIN for my daughter and wife again?
4. If I can go for "First year choice", can I file as (resident- married joint filing, can avail child care credit)?

BTW: I am not a student( I came to US in H1 and now I'm in L1)

Can Someone please respond.

Thanks in advance

[AtlantaTaxExpert]

For 2009, you can file jointly with your wife and you BOTH choose to be treated resident aliens for ALL of 2009. You will need to include your India-sourced income on the 2009 tax return, so you probably will file Form 1116 to claim the Foreign Tax Credit. All this is done under First Year Choice.

Call the IRS to find out if the previously-issued ITINs are still assigned to your wife and child. The phone number is 1-800-908-9982. If not, apply for new ones using Form W-7.

You can claim the Child Care Credit ONLY IF your wife works or attends school as a student.