[giveured]

I am a US Citizen. I married to a foreign woman (who also has a child) in late 2008. They are still overseas waiting for immigration papers to come here in year 2009. She does not have income overseas. Only I have income in USA.

I do not have SSN for either Spouse or my Stepson. I have my own 2 kids in US from prior marriage that ended in 2008 Q2.

I do not know if I am eligible to apply for ITIN since they have never come to US.

Questions:
How do I claim them as dependents on my 2008 tax retuurn without SSN or ITIN ?
How do I claim status of Married filing jointly in such condition?
If I can not claim MFJ status then do I claim head of household status ?
If they are eligible for ITIN, then please advise how?

This is perfectly legitimate condition for anyone married to foreigner and waiting on immigration documents.

[MukatA]

You can file joint return. Attach W7 (ITIN application) with your tax return.

[giveured]

You can file joint return. Attach W7 (ITIN application) with your tax return.

Thanks.

Does my wife in India qualify as Non-Resident Alien ? She has not even entered USA.

For ITIN, in W7 form, I am being asked to show my spouse's entry into USA. In W7 form, there is place (column 6d) to enter date of US entry.

[AtlantaTaxExpert]

You can file jointly with your wife regardless of her physical location. She could be on Mars for all the IRS cares.

You just need to submit Form W-7 with the tax return to get her an ITIN.

Once they get to the U.S. in 2009, you can then submit Form W-7 for an ITIN for the child with your 2009 tax return.

[IntlTax]

Your stepson won't qualify for a dependency exemption because he was not resident in the U.S. However, you can claim an exemption for your wife if you file jointly and elect to treat her as a resident.