[gzzilyicq]

Hi, I have a working visa L1 and my wife and my 3 years old son both have L2.

My wife and I come CA on beging of 2007 and my son arrive here on Sep , 2007 . When I try to claim tax yesterday , the Turbo tax software ask about my son's SSN .

My son don' have it so I come to Socail office today and try to apply one . But they told me my son can not have SSN because he is working here (how can a 3 year kid work ?)

I am very confused about that .

1. Is my son is not eligble to apply for a SSN ?

2. If not , should I apply a Tax number to make tax deduct ?

3. If I get the tax number of my son before Apirl 15, should I use it to declare tax of 2007?

[AtlantaTaxExpert]

Complete Form W-7 for your wife and child and submit it with your 2007 tax return to the IRS ITIN Processing Center in Austin, Teaxs.

For sure, you will get an ITIN for your wife, as her physical location is irrelevent to filing jointly. She could be on Mars for all the IRS cares.

Your child's ITIN may be a different matter, however, as there are NO consistent guidelines in writing as to whether children of foreign nationals can be claimed as dependents if they are not in the U.S.

I have filed returns for clients with virtually identical circumstances and had one get the ITINS issued with no problem, while the other had the children's ITINs rejected because:

- they were not located in the U.S.
- they were not in the U.S. for at least 183 days.
- they were in the U.S. for over 183 days, but their F-2 status made them inelgible to be claimed as dependents (even though their parents were Indian or Mexican or Canadian or South Korean).

It has gotten to the point that submitting a W-7 for a child is no longer a guarantee of issuance of an ITIN.

Just submit the W-7 and hope for the best.