Hi,

I came to US on AUG 2007 on L1. My wife who is studying in India and on L2 visa came to US just for one month during December. I have my SSN and she doen't have SSN or ITIN.
Can I show my wife as a dependent in my tax declaration? Do I need to apply for ITIN on behalf of her?

-sj

You CAN show your wife as a dependent if you file as a dual-status alien. You would have to submit Form W-7 for her ITIN.

It would be better if you filed jointly with your wife, as that allows you to claim a $10,700 standard deduction.

Thanks for reply.

Currently she is in india. Can I apply for her ITIN even she is in India?

Yes. It may take awhile, as we will have to email the PDF copy of the W-7 AND the tax return for her to sign, and then she must MAIL it back to you, but it CAN be done.

I did it a number of times last tax season.