Hi,

My visa status changed to H1b from F1 since Oct 1, 2009. Before that I worked on OPT between Jan 09 - Sep 09.

Should I decide not to opt for first year choice and want to file 1040NR, can I apply for my wife's ITIN as I won't be able to claim her as a dependent on my federal tax return.

I am asking this because for Form 760 (Virginia resident tax return), I need ITIN/SSN for my wife bcoz there are only 3 filing options in that form:
1: Single (not applicable to me as I am married)
2: Married filing jointly (need to supply ITIN/SSN for my wife which I don't have now)
3: Married filing separate (need ITIN/SSN for wife)

So, I need ITIN for my state tax return but not for Federal 1040NR, can I still apply for her ITIN with my federal return?

Thanks..

If you file joint return, attach W-7 with your tax return.

If you file joint return, attach W-7 with your tax return.

Thanks Mukat. But in form 1040NR, I am eligible to select only option 5: other married non resident alien. I don't have any options for married filing joint or separate in 1040NR. Also, if I file 1040NR, can I claim her as dependent?

Any help will be appreciated.

Thanks..

Hi,
Did u find any solution for this issue and were you able to apply for your wife's ITIN last year? I will really appreciate if u can share some info. As I am in a similar situation this year... so it will be really helpful.
Thanks,
Hardik

Hardik:

More than likely, you should use First Year Choice and file jointly with your spouse, even if you have to wait until June 2011 to file.

AtlantaTaxExpert,

Thanks a lot for the reply... I will do some more reading on First Year Choice and after that if I have any questions I will post it here.

Thanks.
Hardik

The Married Filing JOINT option under First Year Choice can be found in IRS Pub 519.