[Thunder_8]

Hi,

I am on L1 visa since June 2008. My wife has an L2 visa. She is currently in India, however she was in US for more than 31 days in 2008. I believe we will need to file for tax jointly and apply for her ITIN.

Please let me know what address& contact details should we fill in the W7 form? And
Can she sign the form and send me a scanned copy of w7 form to submit to IRS?

Thanks!

[MukatA]

Yes, you can file joint return as residents if you have completed 183 days in 2008 or after you complete SPT in 2009.
When did you enter the U.S.

You will attach W7 with your tax return. Scanned copy of W7 will not work. Also copies of passport must be signed by notary in the U.S. or by U.S. Embassy in India.
Read about L1 tax filing: Your U.S. Tax Return: The U.S. Visas

[Thunder_8]

I entered US in June 2008 & left for India for few days in Feb 2009. Came back in March'09.

[MukatA]

June 2008 has 30 days.

[Thunder_8]

Sorry about that on 13 June'08.

[MukatA]

You can file joint return as residents as you have completed 183 days in 2008.

[Thunder_8]

Thanks! A lot.

Please also let me know what's the diff between filling as resident & non-resident?

[AtlantaTaxExpert]

You can file jointly with your wife and you both CHOSE to be treated as resident aliens. This will allow you to claim the $10,900 joint standard deduction plus two $3,500 personal exemption (for yourself and your wife).

You will need to submit Forms W-7 to apply for an ITINs for your wife. A notarized photocopy of their passport needs to be stapled to the W-7.

The downside is that you must declare ALL 2008 world-wide income, but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116).

Even with the downside, this is probably the best way for you to file, because, filing by yourself as a dual-status alien, you only get to claim YOUR personal exemption ($3,500) plus whatever itemized deductions you may have. NO standard deduction is available.