[RameshBabuR]

Hi,

I came to US on Jan 2008 on H1B.My spouse and my kid came to US on May 2009.Now I want to apply for Tax-ID so that I can use the Tax-ID to file my 2009 Tax Return.
Could you please tell how to apply Tax-ID for my spouse and my kid?




Thanks in Advance
Ramesh Babu Rengarajan.

[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 $11,100 joint standard deduction plus two $3,600 personal exemption (for yourself and your wife) plus one $3,600 for your child PLUS the $1,000 Child Tax Credit.

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

The downside is that you must declare ALL 2009 world-wide income, to include whatever your wife may have earned in her home country in 2009, 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.

[Five Rings]

You will need to file 2 W-7s; one for yor wife and one for your child. Get the copies here:

http://www.irs.gov/pub/irs-pdf/fw7.pdf

For your wife you will check box (e)
For you child you will check box (d)

You will attach a certified copy of their individual passports to each application, your tax return for 2009, and send it to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342