[kiritrosario]

Hi,

I am an Indian F1 student on my OPT. My wife is an Indian F1 student, still studying, and has not had any income till date. I would like to obtain an ITIN number for her, to claim an extra exemption for her as my dependent on my Tax Return. I have 2 questions regarding form W-7.

Q1: Under reason for filing, what would I enter. The reasons are:
a) Nonresident alien required to obtain ITIN to claim tax treaty benefit
b) Nonresident alien filing a US tax return
.
.
.
f) Nonresident alien student, professor, or researcher filing a US tax return or claiming an exception
g) Dependent/spouse of a nonresident alien holding a US visa
h) Other

Q2: Do I send this form W-7 along with my tax return, or separate from it. If separate, how will I link the two?

Thank you very much for your help

Kirit

[MukatA]

The reason is 'g'. You will attach Form W7 with your nonresident tax return and Form 8843. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents