1) got married overseas in 2006 to a non-resident alien
2) wife is still overseas, I'm in the US

I'm having trouble deciding whether to file my 2006 income tax return as married or single. i talked to an IRS rep. and based on what he said, it looks like it's quite difficult to request for a tax id number for my wife as it involves numerous forms of ids whose copies need to be notarized at the US embassy.

My question is this: If i file as a single for my tax return, would it affect my petition during any point when the US gov't asks for my tax returns and sees that I filed as single instead of married?

Any advice would be helpful.

You are married... how do you expect to file single? You would file married filing separate or head of household (if you have another qualifying person in the house).

I was married 2/2005 in Morocco, then left him there. 2/2006, I walked into an IRS office with a copy of my husband's passport and the form requesting an ITN so I could file married, filing jointly. The agent never even looked at the passport copy, and filed for the ITN for me. I got the number during a second visit to the IRS office, then filed 2005 taxes, married, filing jointly. Was not a big deal for us. I'll bet lots could do the same.

IRS rep said i can file as single for tax purposes. head of household is not an option. married filing separately also requires that i provide SSN/ITIN of my wife

Trust me when I say you spoke to the IRS mis-information line.....

You cannot file as single when you are married. You can file as married filing separately.

Gettingn ITN for her would not be difficult and does not require notarizing at the embassy. Follow the instructions on the IRS site:

http://www.irs.gov/individuals/article/0,,...7,00.html#apply

How do I apply for an ITIN?
Use the January 2007 revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return unless you qualify for an exception, and include your original or certified proof of identity documents

Do you only need an ITIN number if you file married, joint......or do you also need one if you file married, separately?

From the instructions for form 1040:

If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an SSN or an ITIN

thank you very much for your reply.

I sent in the W-7 but without the IRS 1040 - it took 6 months to get a response (negative) an to get the "original documents" returned.

Here is the site where W-7's can be accepted overseas in person: http://www.irs.gov/individuals/article/0,,id=96304,00.html

When I read this instructions on the tax forms, and from the advice from Ray Bacon, I filed as single and then when my wife has her SSN/ITIN, I filed an amended return. It's as simple as that.

I want to file as married as additional documentation of a marriage when she goes for her visa interview.

I am a US citizen, when I file form W-7 for my spouse who is still overseas, should I check box "b" (nonresident alien filing a US tax return) or "e" (spouse of US citizen). I think "e" would be the right option....correct?

e makes sense to me, that's what I selected.

Excuse my ignorance but who is Ray Bacon?

Riblet, thanks for your response. I feel like I have to ask about everything so as to avoid making any mistakes that could cause a delay.

no problem, I understand I'm glad if I can help.

He lives in California and he helped alot of people in the immigration area. He is members to various Filipino/American forums.

The Authorized Agent for the IRS in the Philippines is:
Jim Boyd
Retiree Activities Office
American Legion building
1925 McArthur Hwy.
Balibago, Angeles City 2009
Philippines
Phone: 045 888-2748 (if calling international: 063 45 888-2748)
FAX: 045 888-5079 'local'
-----------------------------------
She only needs to show them her passport, make a copy of the first page and pay 500 Pesos for the W-7 form.
The completed W-7 must be attached to the IRS 1040 and sent to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

If you make the copy of the passport yourself, you do have to get it notarized. It can either be done at a US embassy or sometimes local notaries are accepted as per the Hague Convention. We're going to get my husband's passport copy notarized at the local magistrate as finland is a signatory of this particular convention No need to make extra visits to the US embassy...

When I was filing my taxes..they said that I could file with my husband, but I had to send his Dominican Republic passport. They also said I had to claim what he made last year even though he has never been to the US. He only made about $2000.

You could have made a copy of his passport, and had it notarized at the Consulate for about $30 then sent in a W-7 to request an ITIN. Yes, they have to report income but it usually is little or nothing and the saving for filing jointly is immense. Most Consulates have facilities to notarize documents for US citizens abroad and the fee is resonable. No need for original docs if you use the notarized passport copy.

So how do you file married filing single when your wife is a non resident living oversees and probably without an SS#. Remember that there is a column for wifes SS# even when you are filing separately.

You are married... how do you expect to file single? You would file married filing separate or head of household (if you have another qualifying person in the house).
[/quote]

I'm still a little confused about this, I plan on filing married, filing jointly

am I correct that:

1) My wife (in Uganda) gets a copy of her Ugandan passport notorized at the American Embassy and sends it to me
- can she have a cerified copy made at the Ugandan Immigration office rather than at the American Embassy?

2) I attach the W-7 along with the copy of her passport when I file my taxes, meaning that I leave the space for here ITIN blank.


or can I just bring the W-7 and passport copy to an IRS office and get it on the spot so I have the number when I file my taxes?

Hi Carl,

I'm not sure about the first question b/c I brought back my husbands passport w/me so I just made a copy and had it notarize here in the states. When I called the IRS line they told me the TAC office will not be able to give you the # at the spot but will be able to submit it w/a faster processing timeframe. I know every state is different but for IL I was told to put "Applied for ITIN" in the SS# field on the 1040 and once I recv the ITIN # in the mail THEN I can file the IL return. Hope that helps.

Anna

1) SHe will have to have a copy of her passport page notarized at the US Embassy...

2) Yes... you can also put Applied For in the box as well.

3) The acceptance agent or Notary must see the original document. If you had the original passport, you may be able to go to an acceptance agent with it... Your local IRS office will not give you the number on the spot.. they will merely accept the W-7 application.

Remember.. any one of the Big 4 Accountant Firms will be able to accept your W-7...

Deloitte and Touche, LLP - office in Nairobi
Ernst & Young LLP - office in Kampala
KPMG LLP- office in Kampala
PricewaterhouseCoopers LLP - office in Kampala

Thanks those answers helped a lot.

For purposes of filing your state taxes, you should contact your state's revenue department, but what I found in Missouri applied to both my federal and state tax returns.

You can file as single and amend your return later - though this merely moves the "complications" from now until later. You can file married, but filing separately - the downside here is that your return will be much smaller. Or, you can file married on a joint return. To do the joint return for a non-resident spouse, you need two things to go with your return: a W-7 form, and a notarized power of attorney form, signed by your spouse, and specific to your state. The power of attorney must specifically say that you (the US citizen spouse) have the authority to prepare and submit all tax related documents for your non-resident spouse. Of course, such a power of attorney can be essential for other financial matters such as purchasing health care and entering into financial agreements (i.e. loans) if you live in a joint property state.

The power of attorney does not have to be notarized by an American embassy. It only needs to meet the requirements of your state law and the law of your spouse's country.

You submit these two documents with your federal return. The IRS will issue a tax number for your non-resident spouse. In all probability, that number will be sent to your spouse's foreign address. You can then use that number on your state tax return, but just remember to include another copy of your power of attorney form with your state taxes. If you anticipate delays caused by foreign mail delivery, it might be wise to request a filing extension from your state.

I did it as married but seperated last year and this year.

It's not "quite difficult" and you should do it - IRS just doesn't want to lose revenue.
Contact Jim Boyd: rao_cabr@mozcom.com
Telephone (63) (045) 888-2748