Hello,
I got married in December 2005. My wife came back with me to the U.S. in the first week of January 2006. I am on H1B and she is on H4 visa. When filing the taxes for 2005, should I include her and say married and filing jointly, or not as she came to the U.S. only in 2006. Should I also get an ITIN number for her as she cannot get a SSN.

Thanks
Kesare

Kesare:

File Form W-7 to get her an ITIN; send it in with the tax return to the address on the W-7 instructions.

Because you are filing jointly, the fact that she was not in country in 2005 is irrelevant.