1. I arrived in the U.S. last Oct. 22 with H-1B Visa together with my four (4) children and my wife is still in my home country. Am I mandated by law to file my income tax return for 2006?

2. If I'm not madated to file and opt not to file, how can I possibly file an ITIN for my children considering that I need to apply it together with my IT Returns?

Thanks in advance.

RDM

1) If your U.S.-sourced income exceeded $3,300 for 2006, then you must file a tax return.

2) There are exceptions that allow you to request an ITIN if you need it for purposes other than filing a tax return. See the W-7 instructions.