[Inash82]

So a little background: My husband has worked in the US since July 2011 on a H1B visa, I joined him here on a H4 visa in October. We filed taxes for the first time this year and unfortunately we were advised incorrectly by an accountant who didn't make us aware we needed to send a W7 form for me as I am not eligible for a SSN. We received a refund from the IRS but the amount was adjusted as they didn't include my exemption due to ITIN missing. So we would now like to send the 1040x with the W7 attached (and with a notirized passport copy) and here goes my question: Is it necessary to request the ITIN this year? I did some reading and I know that there are implications for us if he wants to be treated as resident alien for tax purposes and file jointly and he would have to include our worldwide income. We both worked before and I tried to calculate it but it just turned out too complicated. I am worried we might actually owe money if they make us pay taxes on whatever we earned before we got to the US plus that just seems awfully unfair to me. And yes, I know we could ask for a foreign tax credit or an exemption but to think about all the paperwork just gives me a headache. So I guess what we're afraid is it's just not worth it. Maybe it would be better to wait till next year when the worldwide income is not an issue and just send the W7 then. I would appreciate if you could honestly tell us if there are any legal implications of not filing the W7 the first year.

thanks in advance

[AtlantaTaxExpert]

I would need to see the return to determine best course of action.