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pghosh · Mar 22, 2011, 02:52 PM

Hello,
Iam filing as a non-resident since my stay was less than 180 days last year. My situation is my wife and daughter came along with me but had to go back immediately (within a month) due to personal emergency at my home in India and I couldn't apply for their ITIN in time due to this. They will be back in May(2011).

In this context,
a) can I apply for ITIN when they are not here? If yes, how?
b) and should I wait until I get their forms and then file my return?
c) Do I need to apply in this situation? Can't I wait until they get back and apply. Will this affect my
This year's.

*** advise.

Thanks,
Partho-Ghosh

MukatA · Mar 23, 2011, 12:53 AM

Your visa type?

pghosh · Mar 23, 2011, 07:20 AM

Iam on L1 and my spouse and kid on L2.

MukatA · Mar 23, 2011, 10:37 PM

You have two choices.
Choice 1: You did not complete SPT in 2010, you can file non-resident tax return. You can also deduct moving expenses. Use Form 3903. You do not need ITIN for your family.

Choice 2: You can file resident tax return as Married Filing Jointly. You must wait to file your tax return till you meet the Substantial Presence Test in 2011. Read Your U.S. Tax Return: Substantial Presence Test
You will get standard deduction of $11,400 and exemptions ($3,650 each) for both of you and dependents. You must both declare your worldwide income for 2010. 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). Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income
You will complete forms W7 (application for ITIN) for your spouse and attach with your tax return. You can also deduct moving expenses. Use form 3903.