My wife (H4) & I (H-1B) are both residents for tax year 2008. Now I would like to file as "Married filing separately" (yes I know filing jointly gives us double the deduction but we have reasons not to go that route). So my questions are:-

1. If I file as "Married filing separately", do I still need to attach a w-7 to get an itin for my spouse?

2. My spouse has 0 US income for 2008. Do we even have to file her return?


Thanks in advance.

Yes, you need to attach W7 (ITIN application). On married filing separately return, you can still claim exemption for your wife if she had $0 income in 2008.

Thanks for that useful information Mukta. I had another question. I was reading up the rule on determining status for taxes yesterday and that is when this confusion arose. I started my H1 on 1st Oct 2007. Do I still qualify as a resident alien for tax purporses, or am I a 'dual status alien' for tax year 2008, because my status changed to resident somewhere in the middle of 08, and I was in fact a non-resident on the first day of 2008?

And do you comments above still hold true given this extra information. Thanks.

You are resident for the year 2008.

Thanks a ton Mukta. I have one last question though. Why do I still need an ITIN for my wife? I mean I will file my tax as "married filing separately", and since she does not have any US based income, we will not file a tax return for her. So can the IRS not question that why should they even issue an ITIN for her?

Better late than never...

You CAN file MFS without getting an ITIN for your wife. Just list your wife's name with the letters "NRA" (for non-resident alien) where her SSN would go.

This return has to be MAILED, but it will be accepted by the IRS.

If you file as mfs spouse as no us income in 2008 but has income in india. Can I claim her as dependent or use her excemption ? This is for filing k3 visa

You CAN use her exemption if you are filing MFS and she has no U.S.-sourced income and is NOT filing her own U.S. tax return.