Hi,

I am staying in the US on J-1 visa since 2005 onwards, so I assume am a resident alien for the tax purposes.

Last year, 2007 my son joined with me and he was dependent for at least 9 months. He came to the US on J-2 visa status. So, I had applied for ITIN for my son and along with 2007 tax returns. In W-7 form, I had checked box d it says “Dependent of US citizen/resident alien” and in Line 3 filled foreign address as my Indian address and sent to Austin, Texas.

After few weeks got a letter from IRS saying "we rejected your application based on information you provided on W-7, Line 3, Applicant foreign address, indicates that you, a spouse or dependent claimed on a tax return by a primary taxpayer, are a resident of India, and have been granted an F-2, or J-2 or M-2 visa by the USCIS; and therefore, do not qualify for an ITIN".

Could anyone suggest me what to do in this situation, I will greatly appreciate your help.


Raghunath

Redundant post; already answered.