ITIN or SSN on SS-5 forms

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 ???

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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

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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.