Hi, I am a J2 visa holder (entered US on April 2021). My husband was J1 (entered US on January 2021) which is exempt income from US Federal tax (under tax treaty benefit). Therefore, as I understand, my husband cannot apply IRS Individual Taxpayer Identification Number (ITIN) for my child for tax return purpose, as he did not need to pay Federal income tax.
Recently, I got a job and I did pay U.S federal income taxes (through W-2 form). So I wonder if I can apply ITIN number for my child for tax reduction purposes?
And when filing a tax return, do we need to file separately or jointly? Thank you!
