[sumitghosh7178]

Hi,

1) I reached NYC on 4th Oct, 2006 with L1 visa.
2) My spouse reached there on 15th Dec, 2006 with L2.
3) I filed Income Tax return for 2006 singlely.
4) We returned back to India on 1st Aug, 2007.
5) I never applied for ITIN for my spouse.

A. In the above scenario, how can I apply for ITIN for my spouse? I got to know that I need to submit W-7 with "notarized" copies of documents.
1.What are the documents do I need for her ITIN? (only passport/visa is sufficient or marriage certificate should also be enclosed?)
2. Will Indian notarization be accepted, or should I notarize from US consulate?
3. Which check box should I cross in W-7 - e. Spouse of U.S. citizen/resident alien
Or, g. Dependent/spouse of a nonresident alien holding a U.S. visa ?

B. How can I file Federal tax? Means,
1. should I apply after ITIN comes? (I guess it would be too late) otherwise, what documents should I attach?
2. Which form should I fillup? Is it 1040-EZ?

C. Please let me know the same info about NY Tax file.

Thanks and Regards,
Sumit

[AtlantaTaxExpert]

1) The notarized photocopy of her passport (to include the visa page) is sufficient. The visa will identify you as her spouse.

2) U.S. consulate.

3) Check G (dependent of resident alien).

B) You will file as a dual-status alien, claiming your wife as a dependent.

b1) You must submit the Form W-7 WITH the dual-status return.

b2) BOTH Form 1040 and 1040NR. Note that the dual-status return is NOT a return for amateurs; get professional help!

C) You file the NY tax return as Married filing separately while claiming your wife as a dependent.