I'm an American citizen and I recently received my W-2 in the mail. This will be the first time I apply for a tax return. My wife and I was married in 2008. My wife however is a British citizen and does not have a valid social security number yet. I would like to know how if possible I can file for a tax return as married and if not how do I apply for my return under this circumstance. Thank you.

You can file joint return as residents or as married filing separately. You will attach W7 (ITIN application) with your tax return. On joint return, you must both report worldwide income.

On separate return, you may not attach W7. Instead write her name and for SSN write N R A.

You can file jointly with your wife and your wife would CHOOSE to be treated as a resident alien. This will allow you to claim the $10,900 joint standard deduction plus two $3,500 personal exemption (for yourself and your wife).

The downside is that you must declare ALL 2008 world-wide income for BOTH of you, but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116) for her UK income and by claiming a Foreign Income Exclusion (Form 2555) for your income.

I would have to analyze all aspects of BOTH of your incomes to determine if this makes more sense than simply having you file as Married Filing Separately.

If you want my professional help, email me at [email protected].