ITIN for non-resident

[jhunjhun 7]

I was wondering, if I'm going to apply for ITIN from IRS to use it when my wife (USC) and I will file our 2008 income tax return this coming year (2009) in USA, is it necessary once I got an ITIN from IRS to file my tax? I don't have any income here in USA. The only reason that i'm applying for ITIN so that we can get more benefits if my wife and I are filing for married filing jointly. If later on, we figired that it's more beneficial for us to file separatly (it's a matter of good refund ). Do i I need to file even I don't have income in USA? Which one is better...married file jointly? or MFS? Is form 2555 is the correct form to use to exclude my Canadian income when married filing jointly? Do you, the refund for us will become less if we filed jointly? Let say, I've earned $10,000 US in Canada and my wife's inome is let say $20,000...do you in this amount we can get a good refund or less when filing MFJ? I'm just curious....I would like to be wise when filing income tax. thanks for the inputs.

[YuAndDan 153]

Tax is not paid on foreign income. You don't need to report the income because you are NOT a resident of the USA, or a citizen of the USA.

You are just being included in your wife's return for the benefit.