[gav_sharma]

I am CA resident while my wife came to US in 2008 with H4 visa. She joined university for her masters. Here are my questions.....

1) I know that I need to file W7 with my Federal Returns to get her ITIN . But what about the state taxes? How should I file those without her SSN ?

2) My wife did not get a Form 1098-T from the college showing the tuition paid. They said since she does not have SSN they cannot generate a tax 1098-T form for tax purposes. Can you tell me how to get tax deductions or credits for her qualified educational expenses ?

I cannot find any information regarding these questions online.
Thanks,
Gaurav

[MukatA]

Yes, you can file joint return. You can claim tuition and fee adjustment deduction. You will attach W7 (ITIN application) with your tax return. You use ITIN for SSN.
Once you get ITIN, then file state tax return.

[AtlantaTaxExpert]

Gaurav:

1) Actually, for California, you do NOT need to wait for the ITIN. You can file jointly with your wife and mail the return WITHOUT waiting for the ITIN. California will accept it, process the return and send you the refund, and then ask you to provide the ITIN when you get it. California is unique in this matter.

2) claim the deduction or credit based on what you paid for tuition. If you paid the tuition, then got a grant or credit to reimburse you for what you paid, you need to reduce the payment by the amount of the grant or credit.

Once you get the ITIN, provide it to the university and they should issue the Form 1098-T after the fact with the ITIN.