Hi,

I have been on H1B since last 4 years and my wife just arrived here in March 2009 in U.S on H4 visa. I am filling W7 form to request ITIN number for 2008 tax return filing and got confuse on one question on W7 form.

Whether she will be considered as,
Non Resident ALien filing a U.S tax return?
U.S. resident alien (based on days present in U.S.) filing a U.S tax return.
OR
Dependent / Spouse of a nonresident alien holding a U.S. visa

I will be thankful, if some can answer this query..

You were eligible to file joint return as married from the year you were married even when your wife has never been to the U.S.

Thanks for the quick reply, but I am confused on W7 form. Under which category of Resident or Non Resident Alien, I should check for my wife's application for ITIN no. I have mentioned different categories of Resident / Non Resident Alien's in my initial question...

Will appreciate if some one can help me in that regard.

Check (e)-- spouse of resident alien.