Hi,

I have SSN and I do not have ITIN for my dependent family members . While filing tax showing that I have dependents is it ncessary to have ITIN or should I have to obtain ITIN for my spouse and then file 2008 returns.

Your suggestions are appreciated.

Thanks,
Srinivas

You can attach W7 (ITIN application) with your tax return.
You must both report your worldwide income.

You MUST submit the W-7 WITH the tax return.

The IRS will NOT process Form w-7 without the tax return unless you can show an over-riding need for the ITIN for reasons other than filing the tax return, such as to open a bank account for your spouse or for your children to attend school.

I agree with ATE.