[KalaE]

Hi,
I came to USA 15th Oct 2011 with H1B visa. My wife came here 20th Nov 2011 with H4 visa. Since ITIN is required while filing the tax returns, if I submit W-7 now, I will receive her ITIN by end of April. But we need to file before 15th April. So can I file without her ITIN? Please let me know how to proceed.

[AtlantaTaxExpert]

You can file jointly with your wife and you both CHOOSE to be treated as resident aliens. This will allow you to claim the $11,600 joint standard deduction plus two $3,700 personal exemptions (for yourself and your wife).

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 be done at your local bank in most states in the U.S.

The downside is that:

- You must wait until 5 June 2012 to meet the Substantial Presence Test before you can file for Tax Year 2011. You will need to file the extension (Form 4868).
- You must declare ALL 2011 world-wide income (your and your wife's home country income, if applicable). There is an offset available by either claiming the Foreign Tax Credit (Form 1116)

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

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