How to obtain ITIN number via W7 form?

[CPBDDO 5]

Sorry, I know of NO WAY to get an ITIN unless the W-7 is filed WITH the 1040, all sent to the special ITIN intake address in Austin, TX

You only need to file a W-7. In certain situations, you should file an income tax return at the same time, but sorry I don't have time to look up when that applies. Perhaps it does/did apply in your situation and I'm not arguing about that.

You do not need to mail your W-7 to the IRS intake center. Another option is to use a person (usually CPA) who obtained a Certifying Acceptance Agent status with the IRS. If you can find one locally its worth the price (usually a $100 or so).

[Darnell 8,478]

ok - check a recent/current w-7 instruction set - as they are no longer accepted without a return.

[fav13259 1]

Yup, they aren't accepted without a return. I went down to my local IRS office and they would not accept my w-7 without a tax return attached with it.

[CPBDDO 5]

Sorry I should have phrased it another way: In certain situations a tax return is not required.

I have helped foreigners get ITIN's and all my clients were in the exception category. I've never needed to attach a tax return (would have been a 1040NR) for situations I've dealt with such as tax treaty benefits, foreign partners and third party withholding. I suppose in the situations described in this thread do not meet those exceptions, so if you are getting an ITIN to file a joint return without using tax treaty benefits you should include a 1040.

[Darnell 8,478]

so, yer not working with immigrants or folk with alien spouses.

Got it.

[louati13 5]

So now my question is this - since I do not want to file jointly, I want to do MFS, I no longer need to get an ITIN to put my spouse on the return, I can just put a note that he is a non-resident? If this is the case, I will do it by hand and just mail them in. Thanks!

[Darnell 8,478]

Sorry I should have phrased it another way: In certain situations a tax return is not required.

I have helped foreigners get ITIN's and all my clients were in the exception category. I've never needed to attach a tax return (would have been a 1040NR) for situations I've dealt with such as tax treaty benefits, foreign partners and third party withholding. I suppose in the situations described in this thread do not meet those exceptions, so if you are getting an ITIN to file a joint return without using tax treaty benefits you should include a 1040.

More Clarity -

The helping you've done with your clients and foreigners -

they were not chasing after an ITIN to file a joint tax return with a USCitizen Spouse.

So, if'n we draw a Venn Diagram - what you've done and what I've described have no common intersection points, save for the W-7 form.

Please understand, most of the folk here on this immigration portal are seeking advice on what to do because they married a foreigner - and NOT because they are seeking tax advice for being in the exception category that you've dealt with prior.

[CPBDDO 5]

Hence the part where I said it was not required except in certain situations but I did not have time to look up when it applies. I should have looked it up and saw that what I've dealt with is the exception, so you would not make such a point at my pointing out you were wrong. True, my cases did not apply to your average USC with a foreign immigrant spouse... which I stated later. I do work with people who have alien spouses but that spouse was not immigrating (for example dual citizen living overseas, another works in the US a few months a year but never brought his wife here, etc). There are many other combinations I've worked with so to me it was odd to hear someone say you cannot file a W-7 without a tax return when I do it several times a year. No big deal and I agree that it detracts from the point of this thread or immigrating spouses in general. Perhaps its all my energy building up before tax season.

[CPBDDO 5]

So now my question is this - since I do not want to file jointly, I want to do MFS, I no longer need to get an ITIN to put my spouse on the return, I can just put a note that he is a non-resident? If this is the case, I will do it by hand and just mail them in. Thanks!

Lou, if you are having your taxes prepared by a professional, they will be able to code your husband's NRA status into the return. I don't know if Turbo Tax does it, somehow I doubt it since its not a very robust program. If you have the option of mailing in your return, put "NRA" in the space where his SSN would go. Write it there in the left box where the first 3 numbers usually go.

[Darnell 8,478]

No big deal and I agree that it detracts from the point of this thread or immigrating spouses in general. Perhaps its all my energy building up before tax season.

Is OK - I've been giving advice on how to get the ITIN for about 3 years now. No harm, no foul - remember to sneak a nap during tax season, aye?

[louati13 5]

Lou, if you are having your taxes prepared by a professional, they will be able to code your husband's NRA status into the return. I don't know if Turbo Tax does it, somehow I doubt it since its not a very robust program. If you have the option of mailing in your return, put "NRA" in the space where his SSN would go. Write it there in the left box where the first 3 numbers usually go.

THANKS! This is a big help. I want to wait until he is here to get an ITIN as it is such a hassle from abroad.

[CPBDDO 5]

THANKS! This is a big help. I want to wait until he is here to get an ITIN as it is such a hassle from abroad.

Lou, when he gets here you will want to get him a SSN, not an ITIN. Thankfully that is a much easier process. Glad I could help.

[spn1025 38]

Just to clear up a little confusion in this post:

1. If you are filing "Married Filing Separately", you can write "NRA" in the foreign spouse's social security number box. This is the ONLY case in which you can use "NRA". You CAN NOT use NRA if you are filing Jointly.

2. If you are filing "Married Filing Jointly", you MUST have a SSN or ITIN for the foreign spouse.

3. If you are claiming a foreign spouse or children as dependents, they need an ITIN or SSN.

4. You CAN NOT e-file using the NRA status in the social security box.

5. You CAN NOT e-file during the first year that you receive a new ITIN.

All of this taken from official IRS instructions from forms.

[SAT 9,609]

If I'm correct, if you get an ITIN for your wife, , and subsequently your wife gets an ssn, you should write to the IRS to rescind the ITIN.

This is so that the IRS can merge the info from the ITIN to the new SSN

Edited February 3, 2013 by SteveAndTiff

[Aladlhassan 11]

You do NOT need an ITIN to file your return. NRA (non resident alien) is a valid field in your spouse's SSN on the 1040. In the paper filing days we wrote "NRA" in that field. My tax program has me put all 6's in the field now to get "NRA" but I don't know exactly how it gets translated to the IRS in the electronic file. - Cir 230 Disclaimer: I'm not your CPA, you cannot rely on my advice, always seek your own adviser, yadda yadda etc.

It is clearly stated on the instruction form related to W7 form that " IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etC"

Edited February 18, 2013 by Aladlhassan