[augustus]

I have recently married and my husband is not from the U.S. He has begun his application process for residency and work permit, but this process takes a few months, so in the meantime, I am supporting him.

How does this effect our 2006 tax return when we file? Is there anything I need to know?
He does not have a social security number or even a resident alien number (yet).
Which form do we use? (we will not itemize).
Thank you!

[AtlantaTaxExpert]

Since you are a U.S. citizen (or at least a resident alien), you can file jointly using Form 1040, 1040A or 1040EZ. You would leave his SSN block BLANK and submit Form W-7 to apply for a Individual Tax Identification Number (ITIN) with the tax return. You can download the Form W-7 from www.irs.gov. The easiest support form to provide (to prove your spouse is whom he says he is) is a notarized photocopy of your spouse's passport.

You mail it to the address on the W-7. The IRS will issue the ITIN, fill it in SSN block on the Form 1040/1040A/1040EZ, process the return and send your husband his ITIN under separate correspondence. The entire process takes about six weeks.