[ayushc]

Hi
I entered US on L1 visa on 26Sep 2009 along with my spouse and child. I have since obtained SSN id for myself but my spouse and child are still without SSN. My wages are being paid by the US branch of my company. I understand that I will have to file as a Non-Resident this year. My queries are:
1) Can I wait to file the return as a resident until I meet SPT in 2010 (will be around 1 Jun 2010)
2) If answer to (1) is yes, what should I do before 15-Apr-10 to avoid penalty for not filing return in time
3) I would like to know what exemptions I can claim to figure out the tax due for 2009 as non-resident+married.
4) Also let me know how to calculate any addnl tax due for this year. My W2 form box1(wages) is around 16.5k and box2(fed tax) is 1.25k, box8, 9 is Zero, state tax - 360$
I do not intend to claim moving expenses as all expenses were covered by my company.

[MukatA]

1. Yes you can file joint return and claim your child as dependent. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test in 2010. Your U.S. Tax Return: Substantial Presence Test

You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you and the kid. You will also get child tax credit of $1,000 each.

You must both declare your worldwide income for 2009. 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). Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income
You will complete forms W7 (application for ITIN) for your spouse and children and attach with your tax return.
File state tax return only after you get ITIN. Make sure to pay any tax due on or before April 15, 2010. File for extension.

2. Make sure to pay any tax due before April 15, 2010 and file for extension.
3. You can not claim moving expenses for you family (to move to the U.S.) as you were reimbursed.