Hello Atlanta tax Expert,

I am on H1B visa and worked for the full 2005 fiscal year. I got married on December 6th 2005 and my wife arrived in the US on 12th January 2006. I am planning to file for my wife's ITIN number along with my Federal Return.

My question is -

For 2005 tax returns can I file jointly with my wife as my dependent? Or I will have to file as an individual because she was not physically present in the US?

Regards,
Anurag

Anurag:

I believe you can claim your wife by filing jointly. Fill in the W-7 requesting an ITIN and attach it to the Form 1040 with a notarized copy of her passport.

If I am wrong, the IRS will not issue the ITIN and process the return without her.

Hello Atlanta tax Expert,
I was in US for the full year 2005(for 24 days from Dec 7-Dec 31 I was in India) on L1 Visa and my wife(L2 Visa) could join me only in the month of Jan,2006 as she was expecting and the paper work for the new born in India could only be completed by Jan,2006.

Can I claim tax exemptions for both of them.I don't have any SSN or ITIN for my spouse and the child.
If so what fedral Form I need to fill,and how can I get a ITIN no for both of them.
Also what tax forms ,I need to fill for filing tax returns.

Psnarang:

I do not believe you can claim your wife or child, as they were not in country with you on December 31st, 2005.

However, you can still try by filling out a W-7 (one each for wife and child) and attaching it to the Form 1040A. File Married Filing Jointly and put your child's name as a dependent. Leave the SSN area blank. You also need to provide a notarized copy of your wife's and child's passport. Mail the return to the IRS Center in Philadelphia, Pennsylvania.

If I am wrong, the IRS Center personnel will issue the ITINs to your wife and child, fill-in the blanks on the Form 1040A and process the tax return.

If I am right, the IRS will reject the return and notify you by mail as to why you cannot claim your wife and child. You would then have to re-file for yourself only. There would be no penalty for attempting to claim your wife and child, as most resident aliens can claim their dependents, as can most Indians on F and J visas. You lose nothing by trying!