[cmanish]

I am on H1-B and came to US in feb-2006. My wife and son joined me on H4 visa on 04-Aug-2006. Wife and son do not have an ITIN yet. For my returns

1) What is my filing status (single / married filing jointly/ married filing separately / head of household)
2) My wife has India income but no US income (she is on H4). Does she have to pay taxes on India income in US.
3) Can I claim my son as a dependent ? Note that he did not stay with me in US for >6 months, having arrived only in Aug.
4) Do I get any child tax credit etc ?

Any replies would be appreciated.

[AtlantaTaxExpert]

1) You can file jointly with your wife, choosing to be treated as resident aliens for the entire year. OR

You can file dual-status, claiming your wife and child as a dependent, but losing the $10,300 standard deduction.

2) If she files jointly with you, yes, she has to claim her Indian income.

3) If you file jointly with your wife. He may not have lived with you for more than six months, but I assume he lived with his mother for more than six months, and she is filing JOINTLY with you.

4) Yes for the Child Tax Credit. Same logic as in Item #3.