VivekD wrote:

- quote -

As you state in "A" below, it is if you both make the election.

- quote -

She would have to qualify under the physical presence test
(330 days out of a 12 month period).

- quote -

See page 10 of Pub 519, How To Make The Choice under
Nonresident Spouse Treated As A Resident for details on what
must be contained in the signed declaration you attach to
your return. Other than that document, there is nothing
required to be attached. You just include all of her annual
worldwide income (convert rupees to dollars) on your joint
tax return. I recommend that you attach a statement that
explains how you converted rupees to dollars. You must use
a method of conversion that reasonably expresses her income
in dollars.

- quote -

When you make the election to be treated as resident aliens,
your residency start date is 1/1/03. All of your combined
2003 worldwide income is considered fair game.

- quote -

As your tax year will begin 1/1/03 (assumes you make the
election), your daughter would pass the resident's test as
she was present in the US for that 4 month period. You
would also have to pass the total support test. If she is
not eligible for a SS#, her ITIN will be acceptable.

- quote -

If you can claim a dependency exemption for her, she would
be a qualifying child for the credit. As to whether you
actually get a credit, depends on your modified AGI.
Modified AGI is AGI plus your foreign earned income
exclusion.

--
Alan
http://taxtopics.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I have gone through various publications by IRS (501, 519,
54, ...) etc. and also through some of the earlier postings
in this and other TAX filing related groups.

In brief : I am working in united states since March 09,
2003 and qualify to as a resident alien. My wife and
daughter came here on H4 Visa in April, returned after stay
of approx 4 months. Both of them have ITIN (Tax
Identification Numbers). My wife works there in India (she
is in the same job for last few years).

As I understand,
- We can file the returns as "married - filing jointly" if
my wife makes a choice to be considered as a US resident
alien for tax purpose.

- We may qualify under bonafied test for Foreign income
exclusion for my wife.

I have following questions:
A) What are the documents/forms required to be completed
(other than the joint declaration signed jointly by both
of us) to establish the income proof for my wife.
B) Since I came in US on March 9 according to the substantial
presence test start of my residency period is from March 9
- Do We need to report only the part of year income (from
March 09 till year end) for both me and my wife? Is my
daughter (age less than 4) considered as a resident for
tax purpose by the virtue of both of us, me and my wife,
being considered as a resident aliens?
C) Are we eligible to claim our daughter as dependent?
D) are we eligible for claiming the Child Credit Tax for her?

Thanks in anticipation,

Regards,
Vivek

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->