Hi,

I am a resident alien on H1 B visa. My wife arrived in the US on Dec 28th, 2008 on a H4 visa. Can I claim her as a dependent on the 2008 tax returns (married filing jointly) and also submit W-7 form with her passport copy notarized ?

Thank you very much,

Saby

Even if your wife has never been to the U.S. you can file joint return as residents. You must both declare worldwide income for 2008. Attach W7 (ITIN application) with your tax return.
Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas

Thank you very much.