[gangwama]

Hello,

I came to US on March 1st 2008. And working since then to till date for the same employer in US.

I got married on dec 08. My wife is in India she has never been to US ever. She is also working in IT in india. She has a H1 B visa stamped already.

My question is can I file a tax return as my wife as my dependent. Also for doing so do I need to apply a ITIN for her. Is it leagal to Apply ITIN for her ?

Thanks

[MukatA]

You have two choices. Choice 2 should be better for you.
1. File dual status tax return. On nonresident part you are other married alien. On resident part you are married filing separately.

2. You can file resident tax return as Married Filing Jointly (even when your wife has never been to the U.S.). You will get standard deduction of $10,900 and exemptions for both of you.

You must both declare your worldwide income for 2008. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555).

You will complete forms W7 (application for ITIN) for your spouse and children and attach with your tax return.
You can also deduct moving expenses. Use form 3903.
Read about H1-B tax filing: Your U.S. Tax Return: The U.S. Visas

[gangwama]

Mukata Thanks for the super quick response. I just want to make it clear once more my case to you. I have L1B visa and my wife has H1 visa. BUt my wife has bever been to US. And I am not sure will she be coming to US in near future or not. So still can I file taxt return as Married filing Jointly and can I legally apply for ITIN for my wife.

[MukatA]

Yes.