Question on federal tax return- non resident alien

[amren 2]

Hello,

Background: my husband is a US citizen and I am an Australian citizen. My husband has filed for 1-130 and I am the NVC stage.

My husband has filed for his state and federal tax returns. He (US citizen) filed as 'married filing separately', as I am a non-resident alien. He applied for my ITIN (W7), and submitted a copy of my passport plus his state tax return copy, as I believe that is required to file for federal taxes. He filed, on my behalf, from the US in the second week of April and now its June and we've had no response from IRS.

Today, I called IRS and they told me:

(1) My ITIN application is in suspense as I left the "date of entry to the US" field blank. I explained to them that I don't live in US and I haven't entered the US, as I am awaiting for my green card application to be processed.

(2) The IRS team transferred me to Tax Law dept and asked me to ask them if I am eligible for ITIN

(3) The Tax Law dept guy told me I am ineligible as I am a non-resident alien, who is about to get my green card.

(4) The person at Tax Law dept (IRS), said my husband needs to enter "NRA" in the Social Security number field and file the federal taxes. I said ok and kept the phone.

My husband told me that on US "turbo tax", in its instruction says that if filing for NRA (non-resident alien) you need to input an ITIN number.

Question: Is there anyone in a similar situation as me and their spouse filed tax returns? If yes, how did you file?

[arken 4,197]

Sometimes IRS denies providing ITIN to people who will be eligible to get SSN in near future like in your case.

E-filing like turbotax or other software doesn't allow filing without a SSN or ITIN. One has to mail the paper application for "Married Filing Separately" with "NRA" printed/written in place of the Non resident alien's SSN. I did the same.

[Sukie 1,464]

Online tax programs will not let you file taxes without a Social Security Number or an ITIN. The proper way to file is to file a PAPER form with NRA in the SSN slot for the Non-Resident Alien. If the program will let him, he should fill it out completely, except for your SSN. He should then print it out, and handwrite "NRA" in the SSN box.

He should then MAIL the form to the IRS.

The online programs are trying to make sure no mistakes are made - so that is why they are programmed to burp if nothing is in the SSN box. Unfortunately, for those of us with non-resident spouses, there is no override.

Good luck. This can be fixed - or you can just wait until you get your SSN to file.

Sukie in NY

[arken 4,197]

Sometimes IRS denies providing ITIN to people who will be eligible to get SSN in near future like in your case.

E-filing like turbotax or other software doesn't allow filing without a SSN or ITIN. One has to mail the paper application for "Married Filing Separately" with "NRA" printed/written in place of the Non resident alien's SSN. I did the same.

continuing from above....

However, since you husband has already e-filed the tax return and is currently being processed, he cannot file the paper application now. He has to wait till IRS is done with his return filing even if your ITIN is denied. If his tax return is rejected because of your ITIN rejection, he can mail the paper application. If his return application is still processed and the filing status shows up as "Married Filing Separately" in his tax return transcript later on, there is no need to do anything else.

Since your case is already at NVC,either you two can wait for IRS to wrap up his filing case and order tax return transcript and send that to NVC OR since nobody knows how long IRS will take to process his return application, he can printout the entire application paperwork from turbotax and send it to NVC along with his W2. If NVC isn't happy with that and wants the tax transcript, he will get the checklist from NVC and at that point, he has to wait till IRS is done with his application.

Edited June 16, 2016 by arken

[LinJoe 117]

Hello,

Background: my husband is a US citizen and I am an Australian citizen. My husband has filed for 1-130 and I am the NVC stage.

My husband has filed for his state and federal tax returns. He (US citizen) filed as 'married filing separately', as I am a non-resident alien. He applied for my ITIN (W7), and submitted a copy of my passport plus his state tax return copy, as I believe that is required to file for federal taxes. He filed, on my behalf, from the US in the second week of April and now its June and we've had no response from IRS.

Today, I called IRS and they told me:

(1) My ITIN application is in suspense as I left the "date of entry to the US" field blank. I explained to them that I don't live in US and I haven't entered the US, as I am awaiting for my green card application to be processed.

(2) The IRS team transferred me to Tax Law dept and asked me to ask them if I am eligible for ITIN

(3) The Tax Law dept guy told me I am ineligible as I am a non-resident alien, who is about to get my green card.

(4) The person at Tax Law dept (IRS), said my husband needs to enter "NRA" in the Social Security number field and file the federal taxes. I said ok and kept the phone.

My husband told me that on US "turbo tax", in its instruction says that if filing for NRA (non-resident alien) you need to input an ITIN number.

Question: Is there anyone in a similar situation as me and their spouse filed tax returns? If yes, how did you file?

I completed my taxes uses Turbo Tax as well and everything was processed and I got my refund 4 weeks after.

When completing using a tax software, you can complete everything on the software but you can't submit it electronically. he should have filed "MFS" completed everything then printed out the forms and wrote in "NRA" in the SSN field and mailed it in...no issues.

you only need an ITIN if he was filing anything different than "MFS".

[gryphon 20]

https://www.irs.gov/publications/p519/ch01.html

"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."

That's if you WANT to be treated as a resident, and (suggested to) amend your tax return to file jointly. If you want to be treated as nonresident:

https://www.irs.gov/individuals/general-itin-information

Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder

So by the IRS' own publications (which you may have to remind them of), you need an ITIN either way.

"IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA", 205c", "applied for", "NRA",& blanks, etc."

[arken 4,197]

So by the IRS' own publications (which you may have to remind them of), you need an ITIN either way.

"IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA", 205c", "applied for", "NRA",& blanks, etc."

That's not applicable in cases like hers or mine. I mailed my tax return as "Married Filing Separately (MFS)" with NRA for my spouse SSN in Feb and I had already received my refund and then the tax return transcript by April.

Per IRS info from that link, you need ITIN when one is required to file a tax return or when one is included as dependent or spouse for filing jointly. Since MFS filing doesn't require the foreign spouse to file for tax return and the foreign spouse is not counted as dependent of primary spouse, no ITIN is required and so NRA is allowed.

From Page 14 of 1040 instructions 2015 for MFS,

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

Edited June 16, 2016 by arken

[NikLR 13,227]

~~moved to taxes and finances from IR1/CR1 process and procedures as topic is not about the visa process~~

[gryphon 20]

That's not applicable in cases like hers or mine. I mailed my tax return as "Married Filing Separately (MFS)" with NRA for my spouse SSN in Feb and I had already received my refund and then the tax return transcript by April.

Per IRS info from that link, you need ITIN when one is required to file a tax return or when one is included as dependent or spouse for filing jointly. Since MFS filing doesn't require the foreign spouse to file for tax return and the foreign spouse is not counted as dependent of primary spouse, no ITIN is required and so NRA is allowed.

From Page 14 of 1040 instructions 2015 for MFS,

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

If you have firsthand experience then that certainly trumps everything else - though, to me, that's still ambiguous. C'est la vie!

[cyclone27 710]

I filed using NRA when she was living in her home country when we were waiting on her visa. Then I amended the taxes to joint with her SSN once she received it.