[sundarj6666in]

I am filing a joint return 1040EZ for me(SSN available and resident- I came to US on 26Aug 2007 on L1 ) and my wife( ITIN to be obtained using W7 and residing at India with L2 visa but not come to US)
1) Whether 1040EZ & W7 with all the documents like W2 and embassy notarized pp copy of my wife) can be sent together to IRS, ITIN Operations, PB 149342,Austin,TX 78714-0342?
2) In 1040EZ, what should I fill in for my wife's SSN/ITIN?
3) Will my return be processed and refund made ( I had applied for extension for my wife and me earlier)
4) How long will take take to get the ITIN for my wife? How will be my wife intimated reg ITIN
5) How long to get my refund, if I choose Bank Account routing?
6) What are the benefits/implications, if I file a joint return with my non-resident wife? She is also an income tax assessee at India, but with No tax payment.
Thanks for your help.

[MukatA]

1. For 2007 you can file joint return as residents. You must declare your world wide income for 2007. If you paid taxes in a foreign country, you can claim foreign tax credit.
Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income

2. You will attach W7 of your spouse with your tax return. You don't send it to ITIN operations; you send to address for sending return on 1040EZ.

3. Another choice is to file nonresident return for 2007. In that case you will not get exemption and standard deduction for your spouse. But you will report only the U.S. income. Also you can claim moving expenses, and itemized deductions, so your taxable income will not be much.
For moving expenses: Read: Your U.S. Tax Return: Moving Expenses

[AtlantaTaxExpert]

Item #2 is not correct. When you attach a W-7 to ANY tax return, you send it to the ITIN Operations Center in Austin, Texas, using the address in the W-7 instructions.

ITIN applications normally take about six weeks to process. However, volume at the ITIN center is very heavy, so it may take longer (up to three months).

You DO need to declare your wife's 2007 income from India, which will require Form 1040 and Form 1116 (or Form 2555 to exclude the income from taxation).