Hi everybody,

My friend was here on an H-2B visa for 8 months in 2006.
He is married with two kids.
He supposes to file RESIDENT federal tax return based on IRS present test.
(More than 183 days in USA)

My question is:
How he can get an ITIN number for his wife and two kids?
I know that he have to submit W-7 form along with his tax return.
What he have to mention there as a reason? (I thing is “C”)
Please,advice me.
What supporting papers he have to submit to get the ITIN numbers?
Does he can get also a standart deduction for his wife or no?
He can claim the kids as dependent only,right?

Just to mention that he is from Serbia.

Thank you,

He can get ITINs for his wife and children regardless of how he files. The best support document is a notarized photocopy of the wife's and childrne's passports.

Even though he has met substantial presence, he is still considered a non-resident 0r dual-status alien if he spends one day as a non-resident alien. On either return, he CANNOT claim the standard deduction.

If he and his wife are in the United States the last 31 days of the year (month of December), then they file as resident aliens. Otherwise, they should file as dual-status aliens.

Quote:

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Originally Posted by AtlantaTaxExpert

He can get ITINs for his wife and children regardless of how he files. The best support document is a notarized photocopy of the wife's and childrne's passports.

Even though he has met substantial presence, he is still considered a non-resident 0r dual-status alien if he spends one day as a non-resident alien. On either return, he CANNOT claim the standard deduction.

If he and his wife are in the United States the last 31 days of the year (month of December), then they file as resident aliens. Otherwise, they should file as dual-status aliens.

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He was the only one who was in USA.
His family was never in USA during this 8 months.
That is why I am asking if it's possible to get ITIN numbers for them.

Thank you for your help

If the wife and children are NOT with him, he cannot claim them as dependents!

Sorry about that!