Tax Return Claiming Spouse as Dependent, but duration of spouse stay is < 180

[kumarshanmugam]

Hi,

Last year got married on March and took my spouse in April. We stayed till July end and we both travelled back and currently i am in india.

For the tax return of 2012, I would like to claim my spouse as dependent and apply for ITIN.

But its not clear i can claim my spouse as dependent or not as our stay together in US is < 180 days.

Can some one help.

Thanks in advance,
Kumar S

[kabkaba]

You can claim as your dependent. The 180 day issue is about resident or non-resident status.