Hi,

I am in US from sept 2004 as J1 researcher. My wife (J2-dependent) has SSN.
I passed the "substantial presence test" in Jan 2006 and a "resident alien
for tax purposes".

I am eligible to apply for ITIN for my son (J2)
To claim him as a dependent on my 1040A - tax form?

Thanks in advance,
Kumar

Yes, you can apply for an ITIN with your tax return (Form 1040A) using Form W-7.