Hi,
I am on a H1 b from 2005 oct and my husband lives in UK; He will be moving to US on feb 20 th 2007 and will be going to school of dentistry from April ; When and how can I apply for his ITIN number? How can we get back taxes for 2007 which we will be paying as his tution fees in Feb 2007?

Normally, he can apply for an ITIN only when you file your 2007 tax return, which will be after 1 Jan 2008.

The IRS will issue an ITIN if you need it for other reasons. Attending dentistry school probably meets the standard for an early issuance.

Download IRS Form W-7 with instructions and read them carefully. You can do the download from www.irs.gov.