Hello tax expert,

I have SSN and filed tax every year as an individual. Last May, I got married. My wife joined me last Sept. in US. As a resident-alien, she needs to file taxes in 2008. We would like to join file as a married couple for 2008 tax return.

However, she does not have an ITIN. In order to get ITIN, one needs to file tax return.

I think I will attach form W7 (application for ITIN #) along with notarized copies of my wife's passport to our Federal Tax return.

However, since we joint file where should I send the tax return to ?

The IRS address in W7 (ITIN) form or the address indicated on 1040 form (live in IL)

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Or

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Or

You can file as married filing jointly (MFJ) or married filing separately. In most cases, it is better to file as MFJ. Read Your U.S. Tax Return: Filing Status for Married

You will attach W7 (ITIN application) with your tax return.

Thanks for the answer but I still don't know where should I send the tax return to .

Is it the address indicated on W7 or the address on 1040 ?

Attach the W-7 to your income tax return and mail that return to your normal filing place. It looks like Fresno for you.

If you file a W-7 to request an ITIN, you must send the W-7 and tax return to the IRS Center in Austin, Texas.

The exact address is loaced in the W-7 instructions.

AtlantaTaxExpert,

Just point of clarification: Are you saying that when you attach the W-7 to your income tax return that one should file the tax return at the W-7 filing address? OR should a W-7 be filed at the W-7 address, a copy of which should be attached to the tax filing at the tax return address?

Thank you in advance for clearing this up.

Everything (tax return, Form W-7, notarized photocopy of passport) goes to the ITIN processing center in Austin, Texas (address below):

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

THANK YOU, Atlanta!