How do I file for my taxes? my son has no ITIN yet and my wife started working mid December?

Question

I want to file my taxes jointly with my wife and have my son as a dependent but I'm not sure on how I'd do this. Here are the details:

I have my W2 (less than 52K). my wife started working at her first job mid december but she didn't get a W-2. The first pay-stub she got was dated Jan 01-15 but she was already employed (and got paid) from Dec 18. Can I still file jointly?

On another note, my son arrived with my wife to the US on Dec 15. My son (14 months old) does not have an SSN but I read that he can appy for an ITIN for tax purposes. I also read that you can file for your returns and just place "APPLIED FOR" in the SSN field for the dependent child or submit the W7 along with your tax papers.

I guess what I'm trying to drive at is the possibility of filing jointly with a standard deduction of 10,300 plus dependent exemption for my son.

Answer 1

Your wife must have an SSN or ITIN for you to file a joint reutrn. Your son must have an SSN or ITIN for you to claim the exemption for him.

You can no longer use the "Applied for" notation; you MUST have the numbers before you file.

If your wife's first paycheck was received in Jan 2007, the income is considered earned in 2007.

You can file a joint return as long as you were married on or before 12/31/06 and she has an ITIN or SSN.

You cannot claim the EITC unless both your wife and son have SSNs. ITINs cannot be used for the EITC.

If they don't have their ITINs or SSNs by the filing deadline, file whatever you can and amend it when they get their numbers.

Answer 2

If your wife has a social security number or an ITIN, then you can file a joint return with her as long as you were married as of 12/31/06. Since her first paycheck from her job was dated in 2007, that amount will show on 2007 records, and will not be reported for 2006 - wages are reported as of the date that they're PAID, not when the work was done.

If your son doesn't have a ss# or ITIN, then you can't claim him as a dependent even if you've applied for it.

Answer 3

As long as you are legally married by December 31, 2006 you are considered married for all of 2006 so you can file joint regardless if your wife worked or not.

Also your wife may have worked and earned money during 2006 she did not receive a check until 2007. Money is taxed only when received so she has no taxable income for 2006.

You will want to attach form W-7 to the front of your tax return and mail it with your tax return to the Austin , TX address that is on the instructions for W-7. You will receive a card in the mail from the IRS that will look like a Social Security number, but it starts with the number 9. That will be your sons ITIN number until he qualifies for a Social Security Number.

Answer 4

Your son MUST have a social security number. Indicate "APPLIED FOR" and make sure he gets one.

As for your return, file your return MARRIED JOINT with your W-2.

She didn't get a W-2 because she didn't have any 2006 income. If your wife was paid in 2007, for 2006 work - that's 2007 income. It depends on when its PAID, not earned.

Get Turbo Tax and do your return. It will walk you through the process. NEVER use H&R Block! They are a rip-off and incompetent.

Good luck!