Hi,

I am working on an H1B VISA in VA and got married in 2006. My wife is on a F1 student VISA in RI and does not have any earnings. I want to claim her as a dependent , but since she does not have a job, hence no SSN. What would be the procedure to follow in this case to claim her as a dependent. Is an ITIN number needed? If yes, then how to get it?
We are both Indians by nationality.

Thanks !

You CAN claim her as a dependent, and you will get the ITIN by filing a Form W-7 with your tax return.

However, a BETTER option is to file jointly and have you BOTH choose to be treated as resident aliens for ALL of 2006. You get an additional $5,150 standard deduction that way.

Thanks a lot ! That is what I ended up doing :)

Glad to help!