Hi,

I got married in the middle of last year and moved later in 2006 to the USA (h4 visa, spouse H1 visa). I do not meet the substantial presence test for 2006 (taking into account the previous two years and computing) or the green card test. As i understand, we can only file jointly if I consent to be considered a resident for tax purposes. If i wish to be considered a non-resident, my husband and I will have to file as Married filing separately.

The first question I have is whether i even need to file a return (if my husband files as Married filing separate) as i have no earnings from the USA.

My second question pertains to the ITIN number. If I have to file a return in response to the first question, can I apply for an ITIN with a married filing separate status?

Thanks in advance for any responses!

AtlantaTaxExpert

If your husband files as a non-resident alien, YOU have no filing requirement if you have no income.

SInce you have no filing requirement, you have no need for an ITIN.