Hi,
I am eligible to get federal and state tax refund. Last date to file the return of 2010 is April 18th, 2011.
My paper work will not be ready before 25th of April 2011.
Do I need to file a extension in my case? Some websites says " There is no penalty for failure to file a tax return if a refund is due".
Please advice shall I file a extension or not. Currently I am not in USA.

Regards,
Aniruddha

No need to file an extension.

Hi Thanks.

I also want to apply ITIN for my spouse to get tax benefit. That I need to file before 15-april or that too also I can file later along with tax return form?

If I need to file ITIN before 15th April then can I only file ITIN now and later after getting the ITIN number I can file tax return form 1040-NR?

Please advice.

Regards,
Aniruddha

You don't have to file for the ITIN before April 18th, you can do that together with your return.

To file ITIN is there any rule that the person should have stayed I USA for at least 180 days?
I have to file ITIN for my wife and she stayed in US for 48 days and I stayed for 152 days.