HI,

I am an Indian student who was on OPT for whole of 2005. I am married but have not claimed my spouse as dependent till now. When I file my returns this year, can I claim her as a dependent? She does not have SSN, so should I apply for an ITIN before filing my return. Since I am from India what form must I use to file my return. What standard deductions would apply in my case?

Thnaks
Arun

Arun:

Because you are an Indian citizen, you get to claim the $5,000 standard deduction. Further, you may claim your spouse. Download a W-7 from www.irs.gov and fill it out to apply for an ITIN for your spouse. You enclose the W-7 with your tax return and the IRS will issue the ITIN and enter the ITIN on the tax return for you.

Be sure to mail your tax return (which will be Form 1040NR) to the IRS Center in Philadelphia, Pennsylvania.

Finally, you also need to file Form 8843 to report your visa status as an exempt individual.

Thanks for the reply. So if I claim my spouse, will my deduction change further?

Arun:

You will be able to deduct an additional $3,200 from your income (for your spouse's personal exemption).