[hariarul]

Hi Experts,

I filed my returns for 2008 as single as I was in US less than 180 days and my wife and kid were in India.

For this year , I'm planning to file jointly with my wife and 1 kid. They are on H4 and do not have SSN. When should I apply for ITIN ? Should I apply it separately or apply when filing the returns ?

Any help would be highly appreciated. Thanks.

[AtlantaTaxExpert]

You need to submit the Forms W-7 for for your wife and child WITH your 2009 tax return to get them their ITINs.

What was the exact date you arrived in 2008? From that date, I can then determine when you should mail the return and Forms W-7.

[hariarul]

Thanks Atlanta Tax Expert!!

I arrived US on 10-04-2008. I have already filed for year 2008 during last April. I brought my family only on 01-25-2009 and want to include them in the returns this year..

[AtlantaTaxExpert]

For 2009, file jointly with your wife (probably using Form 1040A) and claim your child as a dependent. Submit Forms W-7 for your wife and child to get them ITINs. There is no waiting period, because you have already met the Substantial Presence Test. If you file sometime in January, you should get the ITINs back in about one month.

Once you have the ITINs, you should amend your 2008 return to file jointly with your wife. Her physical location is irrelevent when it comes to filing jointly. However, you CANNOT claim your child as a dependent on the 2008 return because he/she was NOT physically in the U.S. at any time in 2008. Additionally, you will need to claim ALL world-wide income on the amendment, but you can claim credit for foreign income taxes paid on that income using Form 1116.

If you need professional help in these returns, email me at [email protected].