I am a US Citizen. I married to a foreign woman (who also has a child) in late 2008. They are still overseas waiting for immigration papers to come here in year 2009. She does not have income overseas. Only I have income in USA.

I do not have SSN for either Spouse or my Stepson. I have my own 2 kids in US from prior marriage that ended in 2008 Q2.

I do not know if I am eligible to apply for ITIN since they have never come to US.

Questions:
How do I claim them as dependents on my 2008 tax retuurn without SSN or ITIN ?
How do I claim status of Married filing jointly in such condition?
If I can not claim MFJ status then do I claim head of household status ?
If they are eligible for ITIN, then please advise how?

This is perfectly legitimate condition for anyone married to foreigner and waiting on immigration documents.

You can file joint return. Attach W7 (ITIN application) with your tax return.

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Originally Posted by MukatA

You can file joint return. Attach W7 (ITIN application) with your tax return.

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Thanks.

Does my wife in India qualify as Non-Resident Alien ? She has not even entered USA.

For ITIN, in W7 form, I am being asked to show my spouse's entry into USA. In W7 form, there is place (column 6d) to enter date of US entry.

You can file jointly with your wife regardless of her physical location. She could be on Mars for all the IRS cares.

You just need to submit Form W-7 with the tax return to get her an ITIN.

Once they get to the U.S. in 2009, you can then submit Form W-7 for an ITIN for the child with your 2009 tax return.

Your stepson won't qualify for a dependency exemption because he was not resident in the U.S. However, you can claim an exemption for your wife if you file jointly and elect to treat her as a resident.