I came to US on my L1 on Mar 2005 and returned back July 2005. Came back to US again on the same L1 visa on 1st Jan 06 and in US till date.

I need to file my tax return for the first time in US. I have few clarifications. They are as follows. Tax experts, please help me.

1) Am I a resident alien or a non resident alien
2) I got married on 1st Dec 06 and can I file as "Married filing jointly" and avail the tax benefits (i.e. exemptions / deductions)

Kindly let me know ASAP.

Thanks in advace!