Our situation is as below:
My family (my wife, my son and I) entered the U.S. on Sep. 26 2015, and lived there till Sep. 7 2016, and then we moved back to Australia. I was on H-1B, my wife and my son on H4. Deloitte helped me to file the tax return as dual state alien for 2015. For 2016, since we pass the Substantial Presence Test, should we do a joint tax return as resident for the entire year?
If yes, since from Sept. 12, 2016 to Dec. 31 2016, both my wife and I were in Australia working for an Australian company, even we don’t have the W-2 form, we still need to report the salaried earned (gross income before tax) as foreign income? Am I correct?
