Hi

I am in US on F1 student visa from the last 3 years. I went to india in November and got married in December 2008. Then I came back along with my wife in jan 2009. Now I am planning ti file tax return for 2008. I have few questions.

1. Can I claim benefit for my wife and file as MFJ. As she came to US for the first time in Jan 2009.

2. If answer to question 1 is yes, do I need to send the W-7 with my federal return for the ITIN number.

3. how long it usually takes for IRS to send the ITIN so that I can file state tax (for Illinois) also. I have heard that I can't file the state tax without ITIN.

4. as she was earning in india in 2008, do I need to show that or I can just skip that.

Thanks

atulm1

You must file nonresident tax return and Form 8843. You can not claim exemption for your spouse as her income was more than $0.

Since you are from India you will get standard deduction of $5,450 (instead of itemized deduction). You get exemption of $3,500 for your spouse if spouse did not have any income in 2008. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

Actually, in this case, MukatA is a bit off.

You will NOT be able to file jointly with your wife due to your F-1 visa status.

However, you CAN claim your wife as a dependent because, even though she earned income in 2008, that income was NOT earned in the U.S. and was NOT subject to U.S. income taxes.

So you will need to submit Form W-7 with the Form 1040NR and 8843, along with a notarized photocopy of your wife's passport stapled to the Form W-7.

Once mailed, it will take about 4 - 6 weeks to get the ITIN back.

If you need professional help, contact me at [email protected].