I am a resident Alien and my wife was in H4 visa in US with me (From 07/15/17 -12/31/17) . She traveled back to India on 01/15/18. Is it possible to get ITIN for her now?

[DS30]

Yes - you can still file for an ITIN for her.

What you will need to do is get her to go to her local passport office and get a certified copy (not notarized) so that you can include this certified copy of her passport with your ITIN filing.

Also if you are wanting to file as married filing jointly with your NRA spouse, you will need to attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies (Nonresident Spouse Treated as a Resident). It should contain the following information:

•  A declaration that one spouse was a non-resident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
• The name, address, and identification number of each spouse.

When you are entering your information into TurboTax, you will leave her SSN blank. You will want to skip the error check if the only error you are getting is for a missing SSN. You will go to the "File" tab and select "file by mail". You will print out a copy of your tax return.

Here is some additional information about filing a W-7 with your attached return:

• apply for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN)
• attach a copy of your Form W-7 (along with the necessary supporting documents) to your tax return (For the supporting documents, as mentioned earlier, one option is for your spouse to get a certified copy of his/her passport which will need to be included with your tax return filing) Click here for IRS website  ITIN - Frequently Asked Questions
• mail your tax return along with Form W-7 and supporting documents to the IRS. According to the IRS, because you are filing your tax return as an attachment to your (ITIN) application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:
  
       Internal Revenue Service
       Austin Service Center
       ITIN Operation
       P.O. Box 149342
       Austin, TX 78714-9342 

[sankarapandian]

apply for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form W-7.... Can my wife apply from outside of USA. or do i need to apply for her?

[DS30]

You will need to apply for her using a W-7. You will attach a copy of your return to the W-7 form and mail the whole thing to the IRS address in the answer.

[sankarapandian]

My wife was here in US for less than 183 days in 2017. In this case,can i file tax return as “married filing jointly “?

[DS30]

Yes, just make sure to include the declaration statement as mentioned in the answer.

[bine22]

your wife will need to sign the statement and form W7.