Hi,

We got married in December, and my wife arrived in the US on Jan 1st this year. I am presently on an H1B visa.
1) Can I clam my wife as a dependent while filing tax returns for last year (2010), as she was physically not present in the US in 2010?
2) Can I apply for my wife's ITIN along with the federal tax return?
3) In the W-7 form, there are a couple of options, "Dependent of U.S. citizen/resident alien", "Spouse of U.S. citizen/resident alien ", or "Dependent/spouse of a nonresident alien holding a U.S. visa". Since I have been filing my taxes as a resident alien (more than 5 years in the US) for the last couple of years, what option should I choose for my wife?
'Thanks for your help

Spouse is never a dependent. You can file joint return as residents. File W-7 (ITIN application) with your tax return. Your U.S. Tax Return: Filing Status for Married (http://taxipay.blogspot.com/2008/02/filing-status-for-married.html)