Dear experts,

My wife is filling a W-7 form asking for an ITIN, so that I can claim her as an exemption on my 2010 tax return. My question is the following:

She has entered the US three times so far, in 2008, in 2010, and in 2011. She lives with me in the US since 2008 and she has left US only for short periods while on vacation. Which date should she use on form W-7, line 6d? The first entry (2008), the entry that corresponds to the year I am filling for (2010), or the most recent one (2011)?

Thank you in advance!

What visa do you nave? Which return did your file in 2009? What return you are filing in 2010?

I have an H1B, my wife has an H4.
In 2009 I filed 1040NR as married filing separately.
This year I am filing 1040A as married filing jointly.