I am on H1 visa & my wife is on H4 visa.I am filing taxes for the first time.
My wife does not have an SSN or ITIN.
How can I file Tax jointly.
Can I submit W-7(for ITIN) form with the Tax return?

Thanks,
Pratap

Hi guys,

My situation somewhat similar to yours (my husband has H1 and I have H4, married in July 2007) and here is what I’ve learned so far:

We use H&R block software. It’s quite easy to do it this way. You cannot use e-filing though – you’ll have to print the forms and send them by mail.

Federal Taxes:

1) When filing the federal tax return, you don’t need to state your wife's SSN in the form. What you do is - use the option “file jointly” and leave this field blank. Fill all other details as required. (BTW - You are considered married FOR THE WHOLE YEAR even if you got married on 12/31/2007 as far as the federal government is concerned. )
2) When your tax return form is done, you attach form W7 (from Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/individuals/article/0,,id=96287,00.html)) to it and mail it together to the address on the W7 form. As far as I understand - first, she will be granted ITIN (tax ID number) and then your taxes will be processed. Do it on time since it takes 4-6 weeks to get ITIN.
3) When stating a reason for applying for ITIN (on form W7), I think, you should choose option e: Spouse of US citizen/resident alien.

In IRS Publication 519 (2006), U.S. Tax Guide for Aliens (Publication 519 (2006), U.S. Tax Guide for Aliens (http://www.irs.gov/publications/p519/ch01.html#d0e449) ), there is a simple test you can use to decide if you are nonresident or resident alien - http://www.irs.gov/publications/p519/15023t02.html

In my case, both my husband and I were physically present in US more than 183 days.

4) You need an authorized passport copy of your wife to apply to ITIN. She should copy the passport, get the copy authorized by your local government, translate that authorization and then notarize it. I did all this in my consulate here.

State tax:

We live in NY and this part is still confusing. You should contact your state tax authority and ask what to do. The most confusing thing I experienced is my residency status for the State since for the purpose of IRS, you are a resident. Each State has different rules though. (BTW – I posted my own question on this website about this!)

I hope this helps.
Ellen

Disclaimer: I’m not a Law nor Tax official, have no formal education nor experience in this filed. I’m solely stating my experience and opinion and can’t be held responsible for their application.