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dattuj
Jun 15, 2006, 10:12 AM
Hi,

I have come to US in Apr-2006, couple of months back. I am on H1B I have a SSN no, and I have not filled my tax returns anytime. I am located in AZ, USA.

My spouse is on H4. We don't have any children.

I have few questions regarding getting her ITIN:

1. Its still time to file my tax return for year 2006, which will be in Dec-2006 or Jan-2007. Is it possible to apply for her W-7 form to get an ITIN number without having the Tax return filled?

2. Is there anyway that I can file my tax return more than one times in advance during the year, say quarterly or so? I am asking so, so that there by I can apply for her ITIN thru W-7.

3. Should I be filing my return as a Married Filing Jointly?

4. While applying for her ITIN, which of the options available in W-7 form (listed below), is most suitable for me? (In my thinking I should go with g)

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a. Nonresident alien required to obtain ITIN to claim tax treaty benefit

b. Nonresident alien filing a U.S. tax return and not eligible for an SSN

c. U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN

d. Dependent of U.S. citizen/resident alien _ Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

e. Spouse of U.S. citizen/resident alien

f. Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN

g. Dependent/spouse of a nonresident alien holding a U.S. visa

h. Other (see instructions)
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5. A side question - any idea of if ITIN is necessary for H4 holders to open up a bank account or getting a driver's license, or I can have any other ID card for these purposes (She already has AZ State ID card, will that work for the above purposes?)

Thanks in advance.

AtlantaTaxExpert
Jun 17, 2006, 08:53 PM
Based on the info you have provided, you are a dual-status alien. You MAY file as a resident alien with your wife (filing Married Filing Jointly), in which case Item E is applicable to you. See IRS Pub 519 for details.

You have to wait until Jan 2007 to file and get your wife's ITIN. Most banks require an ITIN to open an individual account, but probably not a joint account with you.