Hi,

1) I reached NYC on 4th Oct, 2006 with L1 visa.
2) My spouse reached there on 15th Dec, 2006 with L2.
3) I filed Income Tax return for 2006 singlely.
4) We returned back to India on 1st Aug, 2007.
5) I never applied for ITIN for my spouse.

A. In the above scenario, how can I apply for ITIN for my spouse? I got to know that I need to submit W-7 with "notarized" copies of documents.
1.What are the documents do I need for her ITIN? (only passport/visa is sufficient or marriage certificate should also be enclosed?)
2. Will Indian notarization be accepted, or should I notarize from US consulate?
3. Which check box should I cross in W-7 - e. Spouse of U.S. citizen/resident alien
or, g. Dependent/spouse of a nonresident alien holding a U.S. visa ?

B. How can I file Federal tax? means,
1. should I apply after ITIN comes? (I guess it would be too late) otherwise, what documents should I attach?
2. Which form should I fillup? Is it 1040-EZ?

C. Please let me know the same info about NY Tax file.

Thanks and Regards,
Sumit

AtlantaTaxExpert

1) The notarized photocopy of her passport (to include the visa page) is sufficient. The visa will identify you as her spouse.

2) U.S. consulate.

3) Check G (dependent of resident alien).

B) You will file as a dual-status alien, claiming your wife as a dependent.

b1) You must submit the Form W-7 WITH the dual-status return.

b2) BOTH Form 1040 and 1040NR. Note that the dual-status return is NOT a return for amateurs; get professional help!

C) You file the NY tax return as Married filing separately while claiming your wife as a dependent.