[usmle]

Hi atlanta tax guru

I am on h-1 ( entered in June 2006) wife & son entered ( on h-4) August 2006
I am filing as resident alien as I passed test,
Wife & son entered 19th August 2006 , are they pass test after 6 months
Is it valid to call them resident alien after 19 feb 2007 ? And will they be considered resident alien for tax for 2006 ?

I am asking this question because my wife have a option to file as resident alien , even if she is not completing 183 days till 31 dec 2006

But what about my son , he is my dependent , and he did not have any option
As per child credit rule he has to be resident alien
I am not sure about if I could claim him as resident alien for child tax credit after 19 feb 2007 9 after completing 6 months in US , he stayed with me in india from birth till 21 June 2006 when I came USA on h-1 and he came 2 months after ,
Is he has to stay with me IN USA for 6 months ( from 1st jan 2006-31 dec 2006)?
Or his stay from 19 august2006 to-18 feb2007 , is valid for 2006 tax filing for child tax credit ? And will he qualify as resident alien

Regards to atlanta tax guru

[AtlantaTaxExpert]

If you file jointly with your wife and you BOTH choose to be treated as resident aliens, then you CAN claim your child as a dependent and CAN claim the Child Tax Credit. The same process that makes your wife a resident applies to your child as well (confirmed telephonically with the IRS International Tax Hotline).

Further, you do NOT have to wait, as the IRS says if one person (you) meets the SPT for 2006, then no delay in filing is required.

If you need my professional tax help, contact me at [email protected].