Hi,

I wife and baby are in US from Jan 2010; They both are on L2 visa.

I have already file retun for the year 2009.

Now I want to apply ITIN for my 12 months old baby. So that I can get tax exception in 2010 income tax return.

So can I apply for my baby ITIN at any time during the year 2010 or I can apply only while filling ITR for 2010.

Thanks
Amit

QUOTE," can i apply for my baby ITIN at any time during the year 2010 . . ."--Yes, At any time durign the year. IRS form W-7 is needed to obtain an ITIN, which is used for tax filing purposes only. Yourdependents who are not eligible for a Social Security Number (SSN) can apply for an ITIN number using 2010 Form W-7.

However, unless you can show a CLEAR need for the child's ITIN for legal reasons (to open a bank account, to attend school, to qualify for benefits), the IRS will NOT issue an ITIN unless the Form w-7 is submitted with a tax return.

This restriction will require that you wait until you file your 2010 tax return in January, 2011 before submitting Form W-7.