hi y'all---
i'm still in college, and am trying to fill out w-4's so i can get paid for my work study money. i want to fill out the form correctly, and i'm not sure what to do. any help would be miraculous. i live at my school currently, my husband lives in nicaragua. he doesn't work anywhere formal and therefore pays no taxes.

when i look at the w-4, my impulse is to '1' for b... married, have only one job, and spouse does not work
'1" for c, one fore my spouse
with a total of 2 for line h.

however, down in the employee's witholding allowance certificate part, it says check one:
single, married, or married but withold at higher single rate

and then says: note, if married but legally separated, or spouse is a nonresident alien, check the single box...


feedback frompeople who have done this before?

thanks so much. hope all your journeys are going well.

I claim married not joint. my husband is not here. I dont know if I can claim him since he not have a SSN.

Ah...but you can, you definitely can. All that is needed to file married and joint is for an ITIN (individual taxpayer identification number) to be requested along with a current tax filing. I just did it with our 2006 taxes...we filed 'married filing joint' for 2006, and requested his ITIN at the same time.

Even tough he had no income to report, we were still able to use the married filing joint standard deduction (10,300) as well as each individual allowed exemption (3,300 1 for you and 1 for your spouse = 6,600)...that is a total of 16,900.00 in deduction/exemption allowance.

It does take a little time, it takes about 8 weeks to process the ITIN, then they process the return as normal 2-4 weeks. But, if you check out the numbers, and it ends up with them owing you more...it is well worth it.

In your case Shon, I would wait until he is here to file for 2006, he is eligible for a social security number immediately with the IR1. Since he is eligible for SS#, you can't request an ITIN for him. Then I would work on the past years you were married and file an amended return for those...the IRS probably owes you and Javed some money girl!

BTW...it was the IRS who helped me with all this, they were the most helpful and easy government office I have ever had to deal with.

~Kiyah~

I can second all that. I got married just before the end of the year, and my husband isn't here yet, so I really wasn't sure what to do. I called the IRS (there's a number you can get off their web site.) They go through a series of questions with you to determine what you should/can do. I got transferred several times, but it was pretty quick. If you tell them straight off that you have a "Tax Law" question, they probably won't have to transfer you around that much.

do they require for a notarized copy passport to apply for ITIN for your spouse?
and are there any requirements to get an ITIN?

Google form W-7, it has all the instructions for obtaining a ITIN.

A notarized copy of the passport is one of the options of identification.

where should it be notarized? US Embassy or any Notary Public?




where should it be notarized? US Embassy or any Notary Public?

thanks!

I'm pretty sure that in the Phillippines it has to be done at the U.S. embassy, but maybe someone on the regional forum can confirm that.

thanks!
good luck to ur journey, you're so close to the finished line accdg. to ur timeline

Actually, if you read the instructions for the W-7 it says that foreign notaries are accepted per the Hague Convention. We had copies of his passport and National ID card notarized locally in the city where he lives.

It can be done at an embassy though...I can tell you that if in Morocco, the consulate will not certify ANYTHING the state department does not issue, not even an US drivers license.

~Kiyah~

It depends on the country, I checked and the Phillipines is not one of the listed countries included.

I also agree I s/w someone at the IRS and they were very helpful. But be careful w/the state income tax. Each state of course is different but in IL you have to wait for the ITIN before you can submit your state return. I was going to wait until March to file but since I heard that I will be doing it next week.

I also have another question. Since I will be applying for the ITIN so I need to have my federal and state allowances changed w/my employer to reflect what I filed w/the IRS? Can I leave it the way it is until my hubby arrives in the states?

Anna

Going on this info, I took a look at the W-7 form and it seems pretty simple. Then I called the IRS (quite helpful and got someone to speak to in a matter of seconds which is hard to come by these days)

Here's my brief story for background.

My wife came to the U.S. in January 2006 on a student (j1) visa. We met while she was here and she stayed here for 3 months.
Then we got married overseas in August, and we're still awaiting the I-130 process.

The gentleman at the IRS said that even though I can get apply for a W-7 (you send it alongside your taxes for this year) and though she can get an ITIN number, that for me to file jointly, that she needed to reside in the U.S. at the end of 2006.

I don't know and I'm not an accountant but I highly doubt the 3 months she stayed in the U.S. in the beginning of 2006 count towards "residency"

So make sure you check this before filing for a joint return.

You can file jointly if she elects to be treated as a resident alient... this is the one thing I haven't quite figured out how to do... but I know it involves a letter stating such.

If you find it before I do, post here

Found this on the IRS website:

"If you are the nonresident alien spouse of a U.S. citizen or resident alien, you can elect to be treated as a U.S. resident in order to file a joint return. In this case, you can take the foreign earned income exclusion if otherwise qualified. Refer to Publication 519, U.S. Tax Guide for Aliens, for detailed instructions on how to make this election. "

this was on the following page exactly (question 13.3): http://www.irs.gov/faqs/faq-kw130.html

and here is the link to Publication 519: http://www.irs.gov/publications/p519/index.html

Fromt he publication

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

Caution
If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Example.

Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years.
How To Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

*

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
*

The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)




Is this all??

I'm not sure about the W-4, however, I just submitted the Form 1040 with notarized W-7 attached in order to obtain a ITIN for my spouse. The new W-7 requires that the forms be sent to Austin Texas. I will receive a very large refund as opposed to paying more (in past years) due to recent marriage. So even though I never changed my W-4 I will get the money back.

Yea I was just doing my taxes online and also see a difference but not that much. I was going to file head of household anyway so we'll see. I will ask my accountant about the W-4.

Anna

If you filed a 1040 jointly, how did you get spouse's signature?

This is very important info for us...thanks!!!!!...However, (i'm the beneficary), i have a problem with their statmenet upon which I have to "choose" my status.on his taxes forms....(or i didn't understand well because of my english)...I don't think i can choose, because i depend on the approval of the petition, which approval (if not the entire process to get the visa) might only then give me the choice....

More precisely: i would ask the tax info agent, if they are knowledgeable about this detail: while a petition is pending, the alien spouse is not in the US...that does not give the right to choose...Makes sens what I say ?....Oh! and, i have to fill my tax here too...and both of our taxes, if separate, have to be consistent...On my part, i told my hubby i'll do it with my accountant's help...

That's the problem. You have to fedex her the federal form and perhaps your state form even. Then she signs it and sends ti back.

I filed married filed separately (MFS) and she didn't need to sign anything and I didn't need to include her income. I had an incompetent tax agent (are they ever not?) that gave me little choice, even after contacting them several times prior to leaving China when I could've gotten all the docs needed and sigs in a timely manner.

However, one thing to note about MFS, though I don't know taxes at all, I think your spouse will still need to file his/her own taxes as you filed MFS indicating you are both going to file. I don't know if that's true, but one day soon I'll have to find out. Ask your tax rep to see if they know is all I can say. The difference between MFJ and MFS for me was only 150 bucks, so the troubles of getting signatures and letters and her work statement didn't seem worth it.

Yes...it is a pretty simple letter to write. We did this last tax year as my husband was adjusting his status and not yet a LPR. Here is a copy of what we sent to give you an idea (and we had no problem).



February 3, 2006

To: Internal Revenue Service
Re: Statement to treat nonresident spouse as a resident


My husband and myself would like to be treated as US residents for the entire 2005 tax year. I, ********, am and have been a US citizen and resident since birth. My husband, *******, was a nonresident alien for the 2005 tax year.

Name My Name His Name
Address 123 Nowhere, City, State 123 Nowhere, City, State
Residency Status US resident Nonresident alien
SSN My SSN His SSN
DOB My DOB His Name

Thank you for your assistance!

Well unfortunately my wife needs an ITIN number, which needs to be requested with a W-7 (which you send along with your return)
So I need to send my 1040, W-7, this letter, notorized copy of her passport.

This years taxes is going to be a fun one.

if you choose to opt for married filing seperately, but your spouse has no u.s. taxable income, or is unemployed, how does that work?

Yea I'm doing it the same way. I usually do my own taxes but this year I'm having an accountant handle it for me b/c I don't want to make a mistake. THen I'm going to drop it off at the nearest TAC for quicker processing. Found out here in IL I can't file the IL state return until I recv the ITIN from the IRS.

I called IRS today, talked w/ W-7 dept. and then they transferred me to the Non Resident Alien dept. Basically they tell you the same thing as what you get in the form's directions (w-7) and the same thing from Pub 519.
But they are extemely patient and were very nice to me.
As for me, married in china 11/06, she is still there and so is daughter. (CR1/CR2)

1. I will file 1040 jointly.
2. exemptions = 3 me, spouse, daughter
3. then send 1040, state taxes and W-7s (spouse & daughter) to sign
4. spouse will will get translated certified/notarized copies of her and daughters passports.
5. spouse will then back to me taxes, W-7s and passport copies.
6. when I recieve everything, 1040 will be sent to Austin, Texas

This was what I told to do today and the funny thing was the IRS people said to use fed ex or dhl and not USPS.

also, get the agent's name and ID # just in case of disconnect. I also gave them my number when I was on phone and sure enough my cell died from at first being on hold for so long. they called me right back at cell and house phone!

that's what i did. i called the IRS to see if she still had to file since she's a non resident alien and answered all their questions and they said my spouse would not have to file a 2006 tax return. we did MFS so she didn't have to sign the 1040 or get employment verification, which is needed for filing jointly.

She has lived with me in the Philippines for 2 1/2 years and we got married just 6 months ago.
I am filing all my paperwork from my house in the Philippines and will return to my place in the U.S. just before her interview.

Obtaining an ITIN for my spouse is just one more proof of a genuine relationship.
Lawyers in the Philippines do notarizations, however, they are no longer recognized.
Notarizations must be obtained at the Embassy. W-7's can be received by "authorized" IRS agent Jim Boyd in Pampanga Prov. - rao_cabr@mozcom.com

So I can also add my step-son to my return also? Is there any place on their web that states that? hmm...interesting....

Although I recall someone arguing to the contrary, as far as I read the law you can not claim a person as a dependent who does not live in the U.S.

What law is that? as the statue says, if you or your spouse contributed to over half of the dependents well being, (fed, clothed, roof over their head etc.) dependent can be exempted.

Relying on advice given to you by the IRS mis-information line and using it as a defense in the event of a review or audit of your return does not hold up. You need to verify all information received because they do give out wrong advice. This is a known fact. You need to confirm the information they gave you about claiming your non-resident alien daughter as an exemption.

From the IRS website:

You can claim personal exemptions and exemptions for dependents according to the dependency rules for U.S. citizens. You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U.S. tax purposes and was not the dependent of another taxpayer. You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States.

You can claim an exemption for each person who qualifies as a dependent according to the rules for U.S. citizens. The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. Get Publication 501 for more information.

http://www.irs.gov/publications/p519/ch05.html#d0e5072

Get Publication 501 for more information
In the eyes of the IRS filing jointly, We will be taxed on world wide income no matter where my spouse is. so if my spouse is here, ireland, china or on the moon we are taxed. whether she is here or not she is the custodial parent and i am the step-father of daughter.
also, IRS as the mis info line, No Doubt, They did forget about document translation. then again, I always call back a day later and see what another agent says.

I agree,
The IRS knows no "bounds" as far as tax collection goes, you can be living anywhere on the planet.
There are several million American citizens retired and living in foreign countries - they must still file.
Many of these "ex-pats" are also married to foreign nationals.
Following the instructions on the W-7 will allow you to obtain an ITIN for your foreign spouse.
- I'm doing it tomorrow here in the Philippines.
The "field" for the spouses SSN/ITIN is left blank with the following note: "ITIN not issued yet".
The W-7 is then attached to the 1040 and mailed to:
IRS, ITIN Operation, PO Box 149342, Austin, TX 78714

There is no issue about your ability to claim you non-resident alien spouse. The question is your ability to claim as an exemption you non-resident alien child. The rules for the exemption for a qualifying child are different.

"resident" alien means she resides...so not applicable to her/or ask if 3 months is considered in some temp resident of kind...is better of course to ask them...hm!!!