ITIN#? Amending Taxes Filed as Single, Process?

[ermacdude999 0]

Hey everyone, I filed my taxes as single for 2013 because the accountant asked for her social security number in order for me to get a tax break. I said she doesn't have a SSN, I'm not concerned with saving a little money on taxes and I didnt think our marriage was recognized here in the United States until she moved here.

It is 3 days after the accountant sent in my tax return electronically and now the accountant is saying that in order to amend it, I need to have an ITIN number for my wife. I showed my accountant the wiki that says you can just write NRA on the tax return, but they said you cannot do that and they are following the rules that irs.gov states.

1) Does anyone have experience with this?

I went to the IRS walk in area and the receptionist told me that I need to come back in in the morning and not to get my hopes up because how can they do a w7 for my wife if she isnt even in the united states. I dont understand this and am having a very difficult time finding out what I need to do.

2) Can anyone help me understand? Also, does anyone have documentation from the IRS.gov site that I can bring in tomorrow morning?

3) What supporting documentation do I need to bring into the IRS walk in place?

[Jenny_USCIS 27]

Hey everyone, I filed my taxes as single for 2013 because the accountant asked for her social security number in order for me to get a tax break. I said she doesn't have a SSN, I'm not concerned with saving a little money on taxes and I didnt think our marriage was recognized here in the United States until she moved here.

It is 3 days after the accountant sent in my tax return electronically and now the accountant is saying that in order to amend it, I need to have an ITIN number for my wife. I showed my accountant the wiki that says you can just write NRA on the tax return, but they said you cannot do that and they are following the rules that irs.gov states.

1) Does anyone have experience with this?

I went to the IRS walk in area and the receptionist told me that I need to come back in in the morning and not to get my hopes up because how can they do a w7 for my wife if she isnt even in the united states. I dont understand this and am having a very difficult time finding out what I need to do.

2) Can anyone help me understand? Also, does anyone have documentation from the IRS.gov site that I can bring in tomorrow morning?

3) What supporting documentation do I need to bring into the IRS walk in place?

She does not have to have SSN or ITIN. I just found out you have to file your return as MFS and do a paper return. You can't efile cause NRA will give you an error msg. it will bounce back. So if you are willing to do 1040x, you have to send in paper document. I attached marriage certificate and form w-2. I just sent it in yesterday. If you have any additional questions, i'm happy to help!

[Pitaya 2,576]

~Moved from IR1/CR1 Process to Tax & Finances During US Immigration Forum~

~Inquiry about US Fed. income taxes~

[ermacdude999 0]

She does not have to have SSN or ITIN. I just found out you have to file your return as MFS and do a paper return. You can't efile cause NRA will give you an error msg. it will bounce back. So if you are willing to do 1040x, you have to send in paper document. I attached marriage certificate and form w-2. I just sent it in yesterday. If you have any additional questions, i'm happy to help!

Ok, but my accountants are saying that they cant just do that otherwise anyone could just say ok hey I have some dependants, and put anyones name on the returns.

What if I am trying to amend the original that I filed as single?

[jcruzazucar 131]

Hey everyone, I filed my taxes as single for 2013 because the accountant asked for her social security number in order for me to get a tax break. I said she doesn't have a SSN, I'm not concerned with saving a little money on taxes and I didnt think our marriage was recognized here in the United States until she moved here.

It is 3 days after the accountant sent in my tax return electronically and now the accountant is saying that in order to amend it, I need to have an ITIN number for my wife. I showed my accountant the wiki that says you can just write NRA on the tax return, but they said you cannot do that and they are following the rules that irs.gov states.

1) Does anyone have experience with this?

I went to the IRS walk in area and the receptionist told me that I need to come back in in the morning and not to get my hopes up because how can they do a w7 for my wife if she isnt even in the united states. I dont understand this and am having a very difficult time finding out what I need to do.

2) Can anyone help me understand? Also, does anyone have documentation from the IRS.gov site that I can bring in tomorrow morning?

3) What supporting documentation do I need to bring into the IRS walk in place?

The proper way to file your taxes once you are married (and your spouse is a foreign national) is by submitting paper copies of the IRS return (have to be signed by you and your spouse) with form W7 with copy of your marriage certificate and either a passport or some other ID from your spouse (photocopy is fine - -color). You first file your Federal taxes, then IRS assigns the ITIN # and then you file the paper State Taxes. This all takes time (about 4-5 months total for me) because it's all done in paper format and through regular mail.

Once the ITIN is assigned, you can have that for upcoming years and do everything electronically since it will be the same number for your spouse.

See link below for general ITIN info from IRS website:

http://www.irs.gov/Individuals/General-ITIN-Information (W7 form in this link as well -- just read through it)

This is how I filed my tax returns for the 2012 year (filed in february 2013) in order to do things right and to have my spouse on my federal tax returns. You CANNOT do them as single as you are not single anymore. Amend soon and good luck with everything!!

[Jenny_USCIS 27]

Ok, but my accountants are saying that they cant just do that otherwise anyone could just say ok hey I have some dependants, and put anyones name on the returns.

What if I am trying to amend the original that I filed as single?

He is NOT right on that part, because in order to claim dependents or you are filing MFJ or head of household to get benefit on your tax, SSN or ITIN is 100% required. In our case, we only can file MFS, you can't claim your spouse's exemption, it only shows you are married. Single and married filing separate are same tax rate. You won't get any benefit.

[ermacdude999 0]

The proper way to file your taxes once you are married (and your spouse is a foreign national) is by submitting paper copies of the IRS return (have to be signed by you and your spouse) with form W7 with copy of your marriage certificate and either a passport or some other ID from your spouse (photocopy is fine - -color). You first file your Federal taxes, then IRS assigns the ITIN # and then you file the paper State Taxes. This all takes time (about 4-5 months total for me) because it's all done in paper format and through regular mail.

Once the ITIN is assigned, you can have that for upcoming years and do everything electronically since it will be the same number for your spouse.

See link below for general ITIN info from IRS website:

http://www.irs.gov/Individuals/General-ITIN-Information (W7 form in this link as well -- just read through it)

This is how I filed my tax returns for the 2012 year (filed in february 2013) in order to do things right and to have my spouse on my federal tax returns. You CANNOT do them as single as you are not single anymore. Amend soon and good luck with everything!!

If we just got our NOA2, we will have to show the taxes for 2013. So how can I wait 4-5 months to get an ITIN number if I need the number for the returns?

This is what I have found out just now and am putting an email together for my accountants, what do you think:

Hey guys, I found this link here to the IRS’s website regarding what to put. I am meeting with the IRS tomorrow and will ask them directly, but what do you think?

Is it different because we need to amend it now? It says here, that I could have originally wrote in NRA if she doesn’t have a SSN or ITIN number. It will take 6-10 weeks to get an ITIN number and people on the VISA forums that I am on are saying that I do not need to get one.

What do you think?

We don’t want to file as Married Filing Jointly. We want to file as Married Filing Separately because it is the simplest and I don’t want this tax situation to slow down my immigration process. I don’t want to file a joint return or claim her as an exemption.

http://www.irs.gov/instructions/i1040/ar01.html#d0e1931

The following is taken from the IRS.gov website regarding Married Filing Separately, ITIN and Non Resident Alien Spouse.

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA.”

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

· You file a joint return,

· You file a separate return and claim an exemption for your spouse, or

· Your spouse is filing a separate return.

[ermacdude999 0]

He is NOT right on that part, because in order to claim dependents or you are filing MFJ or head of household to get benefit on your tax, SSN or ITIN is 100% required. In our case, we only can file MFS, you can't claim your spouse's exemption, it only shows you are married. Single and married filing separate are same tax rate. You won't get any benefit.

Ok, I don't want any benefit in any way. I just want this not to interfere with the immigration process and I am worried that it will because now I have to amend and file as married filing separately.

From what I saw on this link, I don't need to get her an ITIN number. Am I missing something?

http://www.irs.gov/instructions/i1040/ar01.html#d0e1931

The following is taken from the IRS.gov website regarding Married Filing Separately, ITIN and Non Resident Alien Spouse.

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA.”

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

· You file a joint return,

· You file a separate return and claim an exemption for your spouse, or

· Your spouse is filing a separate return.

[jcruzazucar 131]

If we just got our NOA2, we will have to show the taxes for 2013. So how can I wait 4-5 months to get an ITIN number if I need the number for the returns?

This is what I have found out just now and am putting an email together for my accountants, what do you think:

Hey guys, I found this link here to the IRS’s website regarding what to put. I am meeting with the IRS tomorrow and will ask them directly, but what do you think?

Is it different because we need to amend it now? It says here, that I could have originally wrote in NRA if she doesn’t have a SSN or ITIN number. It will take 6-10 weeks to get an ITIN number and people on the VISA forums that I am on are saying that I do not need to get one.

What do you think?

We don’t want to file as Married Filing Jointly. We want to file as Married Filing Separately because it is the simplest and I don’t want this tax situation to slow down my immigration process. I don’t want to file a joint return or claim her as an exemption.

http://www.irs.gov/instructions/i1040/ar01.html#d0e1931

The following is taken from the IRS.gov website regarding Married Filing Separately, ITIN and Non Resident Alien Spouse.

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA.”

Nonresident Alien Spouse

If your spouse is a nonresident alien, he or she must have either an SSN or an ITIN if:

· You file a joint return,

· You file a separate return and claim an exemption for your spouse, or

· Your spouse is filing a separate return.

The email sounds good and sounds like you have been reading up on filing "married but separate."

"NRA" may be your best option and sounds correct; however, I cannot say if it is for sure because I filed Married/jointly and that is why I needed the ITIN number.

Tomorrow that you speak with IRS, explain to them your situation with immigration and who knows, they may be able to lead you to the correct option. I did that and IRS was very helpful.

Also, congrats on getting the NOA2!!

[vtjoseph 8]

Hey everyone, I filed my taxes as single for 2013 because the accountant asked for her social security number in order for me to get a tax break. I said she doesn't have a SSN, I'm not concerned with saving a little money on taxes and I didnt think our marriage was recognized here in the United States until she moved here.

It is 3 days after the accountant sent in my tax return electronically and now the accountant is saying that in order to amend it, I need to have an ITIN number for my wife. I showed my accountant the wiki that says you can just write NRA on the tax return, but they said you cannot do that and they are following the rules that irs.gov states.

1) Does anyone have experience with this?

I went to the IRS walk in area and the receptionist told me that I need to come back in in the morning and not to get my hopes up because how can they do a w7 for my wife if she isnt even in the united states. I dont understand this and am having a very difficult time finding out what I need to do.

2) Can anyone help me understand? Also, does anyone have documentation from the IRS.gov site that I can bring in tomorrow morning?

3) What supporting documentation do I need to bring into the IRS walk in place?

I was also in a similar situation and did my research, talked to tax professionals and this is what I ended up doing:

I did paper filing of my federal tax, filed as Married filing separate and wrote NRA where it asked for my wife's SSN/ITIN.

I wrote her name where it was asked and send the return along with a copy of my W2. I was still able to efile my state tax.

I ended up paying more tax using this option, however, once my wife arrives to US and gets her SSN, I can amend my tax return and file as Married Filing jointly which will provide a nice tax return.

You can still do a w7 if you can provide the required documents and a signed statement from your wife. However, if you have to use it for tax purposes (filing as married/jointly), you still need to have her signature on the tax return. I would say your best option is to do MFS, with NRA , paper filing.

I am not sure what is the goal of the IRS walkin that you are planning, but you will need to take in a photo id and w2 for 2013.

Edited April 8, 2014 by vtjoseph

[ermacdude999 0]

The email sounds good and sounds like you have been reading up on filing "married but separate."

"NRA" may be your best option and sounds correct; however, I cannot say if it is for sure because I filed Married/jointly and that is why I needed the ITIN number.

Tomorrow that you speak with IRS, explain to them your situation with immigration and who knows, they may be able to lead you to the correct option. I did that and IRS was very helpful.

Also, congrats on getting the NOA2!!

Thanks! I appreciate that very much.

[ermacdude999 0]

I was also in a similar situation and did my research, talked to tax professionals and this is what I ended up doing:

I did paper filing of my federal tax, filed as Married filing separate and wrote NRA where it asked for my wife's SSN/ITIN.

I wrote her name where it was asked and send the return along with a copy of my W2. I was still able to efile my state tax.

I ended up paying more tax using this option, however, once my wife arrives to US and gets her SSN, I can amend my tax return and file as Married Filing jointly which will provide a nice tax return.

You can still do a w7 if you can provide the required documents and a signed statement from your wife. However, if you have to use it for tax purposes (filing as married/jointly), you still need to have her signature on the tax return. I would say your best option is to do MFS, with NRA , paper filing.

I am not sure what is the goal of the IRS walkin that you are planning, but you will need to take in a photo id and w2 for 2013.

Thank you for your reply. I am hoping that I can amend the single filing and that the IRS will tell me that if I am filing as married filing separately, I do not need an ITIN.

That is going to take 10 weeks to get and don't want to delay the visa process any further.

Does it sound like it will work?

[emmaface 12]

The proper way to file your taxes once you are married (and your spouse is a foreign national) is by submitting paper copies of the IRS return (have to be signed by you and your spouse) with form W7 with copy of your marriage certificate and either a passport or some other ID from your spouse (photocopy is fine - -color). You first file your Federal taxes, then IRS assigns the ITIN # and then you file the paper State Taxes. This all takes time (about 4-5 months total for me) because it's all done in paper format and through regular mail.

Once the ITIN is assigned, you can have that for upcoming years and do everything electronically since it will be the same number for your spouse.

See link below for general ITIN info from IRS website:

http://www.irs.gov/Individuals/General-ITIN-Information (W7 form in this link as well -- just read through it)

This is how I filed my tax returns for the 2012 year (filed in february 2013) in order to do things right and to have my spouse on my federal tax returns. You CANNOT do them as single as you are not single anymore. Amend soon and good luck with everything!!

Wait wait! There have been changes as of 2013 - photocopies are not acceptable anymore. Jcruzazucar, I think you got lucky! Maybe since the changes were only going into effect in January 2013, they were giving people more leeway last year. I would think they have gotten more strict now.

http://www.irs.gov/Individuals/ITIN-Policy-Change-Summary-for-2013

"If you are applying directly to the IRS for an ITIN, we will only accept original identification documents or certified copies of these documents from the issuing agency along with a completed Form W-7 and Federal tax return."

I just went through this. I filed as Single, thinking I could not include my husband without a SSN. I chose to amend my tax return from Single to Married Filing Jointly. For me, changing my status to married with my employer and filing the amendment meant a HUGE refund, and a substantial bump to my weekly paycheck. I didn't think it would make a big difference, but when I added up the numbers, it blew my mind. The less money you make, the bigger a difference being married makes, so keep that in mind. I would highly recommend comparing the numbers between separate and joint returns with your accountant, just to see if it would make a difference for you. I'll explain what my process was, maybe it can help you or anyone else who comes across this topic.

When I learned about the ITIN process, I downloaded the 1040X form and instructions (http://www.irs.gov/uac/Form-1040X%2c-Amended-U.S.-Individual-Income-Tax-Return) And the W7 form and instructions (http://www.irs.gov/uac/Form-W-7,-Application-for-IRS-Individual-Taxpayer-Identification-Number)

Since my husband was unemployed in 2013, I did not have to figure anything out about foreign income in order to file jointly - so if your wife has foreign income and you want to file jointly, you will need to get information on that elsewhere. I completed our forms myself because with one income our case was very simple.

If your accountant helps you prepare the amendment, that's fine. The instructions for the W7 state that in the space where you need to put your spouse's SSN on your 1040X, you need to write ITIN TO BE REQUESTED.

Your wife is the one who needs to complete the W7 and it needs to have her signature. (If you file jointly, she needs to sign the 1040X also) Under "Reason you are submitting form W-7", she needs to select box E, Spouse of U.S. Citizen/Permanent Resident. The rest of the form is pretty self-explanatory. You need to have either her original Passport or birth certificate and photo ID. If she can't send these to you, she would need to have the government department that issued the document (I'd suggest passport) send a certified copy. You cannot bring a photocopy that she made herself, it will not be valid unless you are very, very lucky.

Not all walk-in IRS offices can/will make copies of the original ID documents - some will say you have to mail away the originals. You could do that, but it's very risky, I have read horror stories of passports that disappear in the mail. My local IRS office will not certify copies of original documents, they will only take originals and mail them away.

Enter the Acceptance Agent program. The IRS trains and certifies some tax preparers to verify ID documents on behalf of the IRS. Find one near you here:

http://www.irs.gov/Individuals/Acceptance-Agent-Program

However, this list is NOT up to date. It took me a few tries to find a CERTIFIED acceptance agent in my city. You need to call a few, you need to specifically ask if they have been certified by the IRS. Ask how much they charge. The tax preparer I found charged me $35.

So once I found my certified acceptance agent, this is what I brought with me:

1. Completed 1040X, in the note section, I explained that I had filed as Single by mistake because I was not aware of the ITIN procedure.

2. Completed W7 signed by my husband.

3. My husband's original passport.

4. Our marriage certificate.

5. The tax return that was already filed, which I wanted to amend

Luckily, my husband and I live right on the border, and although he can't enter the U.S., I go to Mexico pretty much every day. So getting his ID and having him sign the tax forms was no issue. Clearly, this is not the case for everyone.

The acceptance agent made copies of our marriage certificate and my husband's passport. They attached a form to the front which basically serves to state that they have verified the original ID documents to be real and accurate, and that they are certified and authorized by the IRS to do so. Then, they went ahead and mailed everything for me. They gave me a phone number for the ITIN office to check the status, they told me it could take a couple months for the ITIN to be approved, then another couple months for the actual amendment to be processed and filed. I sent it on March 17th, so I don't expect to hear anything soon.

Sorry for the super long post, but I hope this can be useful information for you, or anyone else! When I was doing my research, I came across a lot of topics about acceptance agents and some confusion around them, so I hope this helps!

[ermacdude999 0]

Wait wait! There have been changes as of 2013 - photocopies are not acceptable anymore. Jcruzazucar, I think you got lucky! Maybe since the changes were only going into effect in January 2013, they were giving people more leeway last year. I would think they have gotten more strict now.

http://www.irs.gov/Individuals/ITIN-Policy-Change-Summary-for-2013

"If you are applying directly to the IRS for an ITIN, we will only accept original identification documents or certified copies of these documents from the issuing agency along with a completed Form W-7 and Federal tax return."

I just went through this. I filed as Single, thinking I could not include my husband without a SSN. I chose to amend my tax return from Single to Married Filing Jointly. For me, changing my status to married with my employer and filing the amendment meant a HUGE refund, and a substantial bump to my weekly paycheck. I didn't think it would make a big difference, but when I added up the numbers, it blew my mind. The less money you make, the bigger a difference being married makes, so keep that in mind. I would highly recommend comparing the numbers between separate and joint returns with your accountant, just to see if it would make a difference for you. I'll explain what my process was, maybe it can help you or anyone else who comes across this topic.

When I learned about the ITIN process, I downloaded the 1040X form and instructions (http://www.irs.gov/uac/Form-1040X%2c-Amended-U.S.-Individual-Income-Tax-Return) And the W7 form and instructions (http://www.irs.gov/uac/Form-W-7,-Application-for-IRS-Individual-Taxpayer-Identification-Number)

Since my husband was unemployed in 2013, I did not have to figure anything out about foreign income in order to file jointly - so if your wife has foreign income and you want to file jointly, you will need to get information on that elsewhere. I completed our forms myself because with one income our case was very simple.

If your accountant helps you prepare the amendment, that's fine. The instructions for the W7 state that in the space where you need to put your spouse's SSN on your 1040X, you need to write ITIN TO BE REQUESTED.

Your wife is the one who needs to complete the W7 and it needs to have her signature. (If you file jointly, she needs to sign the 1040X also) Under "Reason you are submitting form W-7", she needs to select box E, Spouse of U.S. Citizen/Permanent Resident. The rest of the form is pretty self-explanatory. You need to have either her original Passport or birth certificate and photo ID. If she can't send these to you, she would need to have the government department that issued the document (I'd suggest passport) send a certified copy. You cannot bring a photocopy that she made herself, it will not be valid unless you are very, very lucky.

Not all walk-in IRS offices can/will make copies of the original ID documents - some will say you have to mail away the originals. You could do that, but it's very risky, I have read horror stories of passports that disappear in the mail. My local IRS office will not certify copies of original documents, they will only take originals and mail them away.

Enter the Acceptance Agent program. The IRS trains and certifies some tax preparers to verify ID documents on behalf of the IRS. Find one near you here:

http://www.irs.gov/Individuals/Acceptance-Agent-Program

However, this list is NOT up to date. It took me a few tries to find a CERTIFIED acceptance agent in my city. You need to call a few, you need to specifically ask if they have been certified by the IRS. Ask how much they charge. The tax preparer I found charged me $35.

So once I found my certified acceptance agent, this is what I brought with me:

1. Completed 1040X, in the note section, I explained that I had filed as Single by mistake because I was not aware of the ITIN procedure.

2. Completed W7 signed by my husband.

3. My husband's original passport.

4. Our marriage certificate.

5. The tax return that was already filed, which I wanted to amend

Luckily, my husband and I live right on the border, and although he can't enter the U.S., I go to Mexico pretty much every day. So getting his ID and having him sign the tax forms was no issue. Clearly, this is not the case for everyone.

The acceptance agent made copies of our marriage certificate and my husband's passport. They attached a form to the front which basically serves to state that they have verified the original ID documents to be real and accurate, and that they are certified and authorized by the IRS to do so. Then, they went ahead and mailed everything for me. They gave me a phone number for the ITIN office to check the status, they told me it could take a couple months for the ITIN to be approved, then another couple months for the actual amendment to be processed and filed. I sent it on March 17th, so I don't expect to hear anything soon.

Sorry for the super long post, but I hope this can be useful information for you, or anyone else! When I was doing my research, I came across a lot of topics about acceptance agents and some confusion around them, so I hope this helps!

Very interesting, and long, post! It was a good read and that does sound nice, but I think I will just go the married filing separately route in order to save some time. Hopefully the amendment will go good and not delay anything.

It seems pretty clear that if I am filing married filing separately I do not need to get an ITIN number.

Am I missing anything?

[ermacdude999 0]

He is NOT right on that part, because in order to claim dependents or you are filing MFJ or head of household to get benefit on your tax, SSN or ITIN is 100% required. In our case, we only can file MFS, you can't claim your spouse's exemption, it only shows you are married. Single and married filing separate are same tax rate. You won't get any benefit.

Exactly, that makes sense. They would have caught that loophole. I think they are wanting me to file as married filing jointly for some reason and I absolutely dont want to. I don't need to.

Geez.