Hi

I working in a bank on L-1 visa since sept 2008 in Los angeles CA.My wife and daughter came here with me in September 2008 and they are on L-2 visa. I have to file tax return.how to get Tax ID for wife and daughter?

Wife is not working and daughter is 3 yr old.

Regards
Atul

You can file joint return as residents for 2008. You must wait to file till you complete SPT in 2009. You will attach W7 (ITIN application) with your tax return.
Read Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)

It will be late May 2009 before you can file, so you need to submit Form 4868 to request an extension to 15 October 2009 to file. If you OWE taxes (not likely), include a check for what you owe with the Form 4868.

It IS worth the wait to file jointly with your wife and cliam your child as a dependent, even if you must claim ALL world-wide income from 2008 on your U.S. tax return. You will be able to claim the $1,000 Child Tax Credit for your daughter, and file Form 1116 to claim credit for taxes paid on your income from your home country.