My wife moved to the US with me on December 5, 2008. I am on a H1B visa and my wife is on H4. She does not have a social security number. The firm which helped me to file my taxes last year is trying to charge me $350.00 to get an ITIN number for my wife. My question is, does my wife need an ITIN number to file for her tax returns for the year 2008? I read somewhere that she should have stayed at least for 31 days of the last month-December. Is this something that I need to do right away? Can I just fill the form myself and mail it to the IRS?