[oecboy]

Hi, I moved to US on Jan 25, 2014 on H1B and was working here until July 27, 2014. (184 days) when I moved back to my home country.
My dependent wife and kid were not here with me during my stay.
I moved here back on Jan 18th 2015, this time along with my dependents. They don't have SSN/ITIN yet.
Will my tax filing status for 2014 be Single or can I claim my dependents anyway, for maximum benefit.

Thanks & Regards,
Vicky

[AtlantaTaxExpert]

Vicky,

You have met the Substantial Presence Test. That being the case, you CAN opt to file jointly with your wife and CHOOSE to be treated as a resident alien for ALL of 2014. The fact that your wife was NOT in the United States is irrelevant.

However, you cannot claim your child on the 2014 return, because he/she was NOT physically present in the U.S.

You WIL have to declare all world-wide income earned by BOTH of you, but any double taxation can be offset by claiming the Foreign Tax Credit with Form 1116.

If you need professional help filing this kind of return, please email me at the email address in my profile.