[goodfungus]

From mid-Nov of 2011, I started to Work in the US, but still live in Canada (commute to work every day). Before Nov 2011, I had Canadian income only, after nov-2011, I only had US income.

The wife has no US income at all during 2011. Two small children, one US citizen, one Canadian Citizen (with no SSN). My wife and I are not US citizens, nor are green card holders. I am on H1-B.

Questions:

1) Do I need to file 1040NR for 2011? What about next year, if I commute to work for the whole year 2012, do I need to file 1040?

2) Does my wife (living in Canada with no US income) have to file US return? Although she is not US citizen, nor green card holder, she has a SSN from previous employment two years ago (on J visa).

3) Can I claim the two small children for children's benefit in the US return? If so, one of them does not have SSN.

[MukatA]

1. You did not live in U.S. so you are nonresident. You will always be nonresident unless you live in U.S. and complete SPT.
2. No
3. Are you a resident of Canada?

[goodfungus]

For question 3, yes we are all residents of Canada. Thanks

[AtlantaTaxExpert]

Note that, though you are filing a non-resident return (Form 1040NR), you CAN claim your wife and children as dependents on that Foirm 1040NR. For this reason, you will need to apply for ITINs for your children with that first filing of the Form 1040NR.

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