Hi,
I am a Texas resident. Ex single dad with 2 children ages 16 & 18 from a previous marriage.

I was re-married in the Philippines in March of 2005.
My wife has not worked and I have given her full support since our marriage.
I did not try to claim her for the tax year, 2005 because of (xxx) advice.

My wife entered the U.S. in May of 2006 with a K3 visa and we are waiting to appy for her A.O.S. (adjustment of status). She remains unemployed.

Can we apply for a ITIN, so that I can claim her on my taxes?
If yes, was I eligible to do this in 2005?

Thank you...

I think you should file a joint return with your wife.

In 2005, she could have elected to be a resident and then you could have filed a joiint return.

I agree with TaxSearcher's analysis.

You should amend your 2005 return to file jointly. The additional $8,200 in tax deductions could generate a significant refund.

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