Claim dependants: Spouse/kids resident only 2 months in 2009

[canuckinus]

Hi All,

This forum is very useful. I would very much appreciate any help with my questions below:

Situation:
We are canadian Citizens.

2008:

Move with Spouse and 2 kids from Canada to US in 2008. They stayed with me in US for 7 months. Left US for a third country ( in Asia) end of 2008.

For 2008, my first year of filing US Taxes, I filed with status : Married filing jointly claiming 2 kids as dependants.

2009: Spouse, Kids joined me in US for 2 months during Summer; rest of the time they were out of US ( and Canada) in an Asian country.

Questions:
Would my spouse be considered Non Resident? If yes, is she required to file?
What should be my filing status? Can I still opt for Married Filing Jointly?
Can I claim my kids as dependants?


Thanks in advance ,

Have a good day!

[nelsona]

As long as they are still considered residents of canada, they can be claimed regardless of how little time they spent either in US or with you.

If they are not Cdn residents, they would need to meet the dependents criteria of IRS, which I'll let you determine.