QUESTION: I got married to a non american in May 2006 and we still in the process of changing of status, she is pregnant and she wont be able to get the the social security and the green card not before the end of the year 2007. Should she have the social security to claim her to my 2006 tax return, or i can just use the marraige certificate ??? --------------------------------------------------------------------------- david ingram replies: If she does not qualify for a Social Security Number yet, she needs an ITIN - an Individual Taxpayer Identification Number. Fill out form W-7 http://www.irs.gov/pub/irs-pdf/fw7.pdf. If her approval comes through before you file, you would get a Social Security Number on form SS-5 http://www.irs.gov/pub/irs-pdf/fss5.pdf =========== With either number, you can file a joint return with her and this will/should save you significant tax. If she has income in her home country, then you would claim a foreign tax credit for that tax on form 1116. ------------------------------- David Ingram's US / Canada Services US / Canada / Mexico tax, Immigration and working Visa Specialists US / Canada Real Estate Specialists My Home office is at: 4466 Prospect Road North Vancouver, BC, CANADA, V7N 3L7 Cell (604) 657-8451 - (604) 980-0321 Fax (604) 980-0325 Calls welcomed from 10 AM to 9 PM 7 days a week Vancouver (LA) time - (please do not fax or phone outside of those hours as this is a home office) email to taxman at centa.com <mailto:taxman at centa.com> www.centa.com <http://www.centa.com/> www.david-ingram.com <http://www.david-ingram.com/> Disclaimer: This question has been answered without detailed information or consultation and is to be regarded only as general comment. Nothing in this message is or should be construed as advice in any particular circumstances. 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