Your wife probably didn't get an ITIN issued to her because
she (and you) didn't qualify for it for 2004.

To get an ITIN, your wife has to:

1. File a tax return to report US-source income or to get an
overpayment of taxes. Your wife didn't have any US source
income and probably didn't overpay on any taxes.

2. Elect to file a joint tax return with a US citizen or
resident spouse, or You are not a US citizen, and though you
didn't give enough info or state it, I am assuming you also
weren't a US resident.

3. Allow a US citizen or resident to claim them as a
dependent if they were a resident of Mexico or Canada Your
wife was not a resident of Canada during 2004.

Rudy
www.LizcanoTaxServicesLLC.com

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Hi, I am Canadian citizen. I worked in USA with H1B visa and
TN visa from 1999 to May 2005.

In 2004, I got married overseas. My wife was able to come
to Canada in November 2005.

My wife has not been in USA and does not have SSN. Last year
I sent her W7 form and our 2004 TAX forms, but they did not
give her Taxpayer Identification Number, and IRS considers
me as a singer person.

Is there any way, I can get her a Taxpayer Identification
Number? If I want to cash my 401K, how could I claim her as
my dependent? I have not fill out my 2005 TAX form yet.

Thank you
(mogharr[at]yahoo.com)

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >