[chhotu50]

Hello Sir,

I am a Phd student on F-1 vias in USA (more than 5 years). I am eligible for 1040 as a resident filing status and I did it last year. I got married last year but my wife came to usa in January 2012. Can I file a tax as a married filing jointly" status. If I file as a married then I have to apply for her ITIN (form w7). So from the following options for the reason to file W-7, Can you please help me which one to select. I am confused between d and g

Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
A Nonresident alien required to get ITIN to claim tax treaty benefit
B Nonresident alien filing a U.S. Tax return
C U.S. Resident alien (based on days present in the United States) filing a U.S. Tax return
D Dependent of U.S. Citizen/resident alien
E Spouse of U.S. Citizen/resident alien
}
Enter name and SSN/ITIN of U.S. Citizen/resident alien (see instructions) ▶
F Nonresident alien student, professor, or researcher filing a U.S. Tax return or claiming an exception
G Dependent/spouse of a nonresident alien holding a U.S. Visa
H Other (see instructions) ▶

[MukatA]

For W-7, you must choose E.