I was on L1 visa work permit in US, Foreign National from Jan 2006 - Mar 2006 and Jun 2006 - Sep 2006. My wife and my kid stayed with me for the entire period. She was on L2visa.

I have received my W2, and would like to know few things about tax return

1) Was my wife eligible to apply for SSN as we did not apply for one?
2) Can I file the tax return as "Married Filing Jointly"? My wife does not have SSN as well as ITIN at the moment
3) Does it require being physically present in order to apply for ITIN/SSN? As we are not in US and can only operate through email or postal service

Please suggest so that I can file jointly and can process all the documents being not physically there.

Also suggest how much difference in tax (approximate figure) will be there if I have to file as single. My approximate gross pay for the ~7 months period is ~$38k

Thanks in advance.

Ashish

AtlantaTaxExpert

1) She cannot apply for a SSN, bt she can apply for an ITIN using Form W-7.

2) Yes, if you submit the W-7 for your wife's ITIN with the tax return.

3) no, her physical presence is NOT required to file jointly.

BIG difference! At least $2,000 in additional refund.