I am Indian citizen and working with H1b visa in USA. To file my tax returns I have to apply ITIN to my Son (h4 visa) . He is in us. What option I have to select in w7 form from below options. Please help me to fill ITIN form.

a.Nonresident alien required to get ITIN to claim tax treaty benefit
B Nonresident alien filing a U.S. tax return
C U.S. resident alien (based on days present in the United States) filing a U.S. tax return
D Dependent of U.S. citizen/resident alien
E Spouse of U.S. citizen/resident alien }Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) ?
F Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
G Dependent/spouse of a nonresident alien holding a U.S. visa
H Other (see instructions) ? Additional information for a and f: Enter treaty country ?

Assuming you pass the Substantial presence test and are a resident alien, you would choose option d for your son

Thank you very much.

I am in US from January 2011 and my Son is from Feb 2012. So can select” D” for fill W7 form to my son?

Yes, item d (Dependent of a U.S. citizen/resident alien) is the correct choice.