Hi

I am an Indian I entered USA frist time on 12th October 2007 with H1b visa. According to rule of nonresident allien I am filling 1040NR-EZ this year. My wife has H4 visa and she is not working. Can my wife apply for ITIN with my tax return this year?

If so then we have to send my tax return along with W-7 of my wife to ITIN service section?

Thank you very much for your help

Yes, you can, but only if you are filing JOINTLY as resident aliens using First Year Choice.

On a H-1B visa, you CANNOT claim your wife as a dependent if you file as a non-resident alien.