Tax Question

[cmhollis 0]

Hello Everyone,

I'm attempting to fill out my taxes and have a question regarding proper filing. We received NOA2 on March 11, 2015. Looking at the W-7 form it says to not fill that form out if the beneficiary is eligible for a SS#. Would us being at the NVC stage of the immigration process mean that we should not fill out a W-7, and file for an extension and submit taxes after she has received a SS#?

Thank you for your help!

[Amhara 460]

I think you should be able to do it either way. To me, the easiest would be to request an extension to file (which would not be an extension to pay) and get the SSN for your spouse, then file a joint return (if a joint return is what you two plan to do).

If you file the Form W-7, then you have to mail your paper form to Austin with the Form W-7 and get a certified copy of an identity document for your spouse. Normally, people chose to send a copy of the foreign passport because it establishes identity and foreign status. However, if you go with this option, you still need signatures and a notary public. Your spouse would, at this point, qualify for the exception "E" for the ITIN, but won't after they are admitted and given their SSN.

The easiest would be the first, but sometimes, it's worth jumping through all the hoops in getting the ITIN. After your spouse gets the SSN, the ITIN is invalid.

[cmhollis 0]

Thank you for your quick reply.

Would not having a 2014 Tax return delay the processing of her visa? Since most likely it would be after April 15th for the interview?

Thank you for your quick reply.

Would not having a 2014 Tax return delay the processing of her visa? Since most likely it would be after April 15th for the interview?

[Amhara 460]

Good question. I don't know, but I would include a copy of the Form 4868, or whatever form you use to request the extension to file. You may even be able to get the transcript and it show the request was accepted by the IRS to extend your filing of the tax return. You can include a statement that you intend to file your tax return when your love gets their SSN.

On the Form 4868, you should fill out the proper amount of tax liability (the amount of tax you will report on your return; not the amount of tax refund or tax due). You could even go the extra mile and fill out a 'proforma' tax return - one that you expect to be when you two file jointly. That way the officer can see that you intend to file all your income (that the wages and other income match your proforma) and what your tax liability will be and whether you will have a balance due or a refund reported on that return. You can explain that filing after the beneficiary gets their SSN saves you time, paperwork, and any tax accountant's fees!

[TBoneTX 43,058]

*** Thread moved from K-1 Process forum to the Tax & Finances forum. ***

[Darnell 8,478]

Hello Everyone,

I'm attempting to fill out my taxes and have a question regarding proper filing. We received NOA2 on March 11, 2015. Looking at the W-7 form it says to not fill that form out if the beneficiary is eligible for a SS#. Would us being at the NVC stage of the immigration process mean that we should not fill out a W-7, and file for an extension and submit taxes after she has received a SS#?

Thank you for your help!

If the foreign spouse is not in the USA, then it's possible to file for an ITIN via form W-7 and do the tax return via paper, submitted to the special ITIN Intake address in Austin Texas, including a cover letter clearly stating that the two of you are electing for the foreign spouse to be treated as a resident alien for tax purposes.

Study IRS Form W-7 instructions, paying particular attention to the ID requirements.

I don't understand how the foreign spouse, currently, is eligible for a SSN as of 23 March 2015, since she's not in the USA, boots on the ground. Can explain how she is eligible, as of today? Sure, she's eligible later, but as of today? I'm a bit dense, and don't have clarity on her eligibility.

Edited March 23, 2015 by Darnell

[Amhara 460]

Also, for more information, read Publication 519, on page 9:

http://www.irs.gov/pub/irs-pdf/p519.pdf

Darnell - I thought that cmhollis was meaning to get the SSN by the October 15, 2015 extended filing due date of the 2014 return - yes or no?

As long as they were married by at least the last day of 2014, and one spouse is a resident alien or US citizen, then the non-resident alien (NRA) spouse (beneficiary) should be able to file a joint 2014 return and treat the NRA as a resident for tax filing purposes only - yes or no?

[Darnell 8,478]

Amhara - yes, if and only if the W-7 form is filed alongside the 1040 and the cover letter I mentioned, to the IRS address in Austin Texas.

MFJ using 'NRA' in the ssn field? IRS won't accept it anymore.

ITIN usage required, alas. or MFS with 'NRA' is ok.

[Amhara 460]

Darnell - (btw, that is my best friend's fiance's name!) If cmhollis' spouse were to get an SSN between today and, let's say, October 14th, do you think they would need an ITIN (if an extension to file was sent)?