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sm28148 · Sep 27, 2011, 05:55 PM

Hi,

I came to US in March 2011, My spouse is in india and she got a child in April and both may not come to US till next April. How should I file tax for 2011 ( Married or Single since my Spouse and child are not in US and still they didn't get L2 visa stampping).

AtlantaTaxExpert · Sep 28, 2011, 11:41 AM

You CAN file as SINGLE because you will have been separated from your spouse for more than six months.

However, you CAN and probably SHOULD file jointly with your wife and you both CHOOSE to be treated as resident aliens. This will allow you to claim the $11,800 joint standard deduction plus two $3,800 personal exemptions (for yourself and your wife). She will need an ITIN

To apply for an ITIN, you need to complete Form W-7 for your wife. You need to make a photocopy of her passport, then get the photocopy notarized. This can also be done at a Indian notary, but if she will be coming to the U.S. within the next few months, you should get it done in the U.S. at any local bank, because, if done in India, she must also get a certificate of authenticity (called an apostille) from the Indian government. Depending on WHERE she lives, this can take from a few days to up to a YEAR.

The downside is that you must declare ALL 2011 world-wide income (wife's home country income, if applicable). There is an offset available by either claiming the Foreign Tax Credit (Form 1116) or to claim the Foreign Earned Income Exclusion (Form 2555).

Even with the downside, this is probably the best way for you to file.

You CANNOT claim your child as a dependent unless the child spends at least SOME time in the United States in 2011.

sm28148 · Sep 28, 2011, 01:01 PM

Hi,

My Wife and child may come to US in next April. So can I start applying ITIN for her now. How to get a certificate of authenticity (called an apostille) from the Indian government.

sm28148 · Sep 28, 2011, 01:01 PM

My Wife and child may come to US in next April. So can I start applying ITIN for her now. How to get a certificate of authenticity (called an apostille) from the Indian government.

AtlantaTaxExpert · Sep 28, 2011, 01:09 PM

Unfortunately, except for a few exceptions, you MUST wait until you file your 2011 tax return before submitting Form w-7 for an ITIN. A Form W-7 submitted by itself will be rejected.

sm28148 · Sep 28, 2011, 06:55 PM

How to get a certificate of authenticity (called an apostille) from the Indian government.

AtlantaTaxExpert · Sep 29, 2011, 05:45 AM

Getting the apostille can be done in a few days if your wife lives in a large city which has offices of the government agency which issued your wife's passport. All she need do is call and make an appointment, then go done to get the apostille.

However, if your wife lives in a smaller city or town, or in the country, it will have to be done through the mail. Clients who have done it through the mail often get frustrated with the process, which CAN take months.

For this reason, it may be simpler to just wait until she get to the U.S. at which time you can make a photocopy of the passport picture page yourself and get that photocopy notarized at the local bank. Total time requirement: about one hour.

The notarized passport photocopy is the preferred method of identification for the IRS, and thus the least likely to be rejected. I have lost count the number of clients who have submitted passports with apostilles that have been rejected by the IRS.