I paper filed my Federal Tax return as I needed to apply for ITIN for my spouse.

After getting ITIN, I have e-filed my NY State Tax return.

So now do I need to file 8453 form this year.

My US earnings before 2007, were Zero. So my AGI for 2006 is zero.

Any suggestions.

Regards.

Form 8453 is NOT required for the IRS.

I do not think it is required for NY either.