Hi,
I, my spouse, and my son (18 yrs) came to the US on 23rd July 2022 on L1A, L2S, and L2A respectively. We both are working and my son is studying at University on the L2A visa. We paid for his 1st semister tuition approx $15,000 and other expenses. He lives with us. He doesn't have SSN nor ITIN. I have done some research about 6013 (h) but need some proper advice if anyone have claimed standard deduction and American Opportunity Credit / Education expense deduction for dependent.
I have the following questions:
1) Can we do the joint election and file together as married filing jointly to claim standard deduction?
2) Can we also claim the $2500 credit towards the tuition fees by applying for my son's ITIN? He is non-resident?
3) Do we have to wait till we meet substantial presence test in US which will be met around (1/3 * 162 days of 2022 = 54 days + 130 days of 2023) i.e on 10th May 2023 ?
