Hi,

I have L1 visa and also have SSN. My wife has L2 visa but she still did not enter to US.

I am planning to apply for ITIN number for my wife and send the application(W7form) along with my returns.

In that case can I file my returns as married and claim accordingly? Or is it that she did not enter US in FY2008 I can only file as single?

Please advice.

Thanks.

You can file joint return as residents. Attach W7 (ITIN application) with your tax return. Both must report worldwide income for 2008.
Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)