Individual Taxpayer Identification Number (ITIN)

[Farrah Lawson 9]

Hello, 

 

We have been advised by numerous VJ users to amend my taxes as I did not filed as married. They say that we need to apply for an ITIN for my spouse in order to amend my U.S. Federal income tax return.

We checked on the IRS official website and it says: 

If you have an application for a SSN pending, do not file Form W-7/W7(SP). Complete Form W-7/W-7(SP) only when the SSA notifies you that a SSN cannot be issued. Proof that the SSA denied your request for a SSN must be included with your submission of Form W-7/ W-7(SP), whether you are attaching your U.S Federal income tax return or requesting an ITIN under one of the “exceptions”. 

 

When we filed concurrently, we also submitted Form I-765, Application for Employment Authorization. We applied for a SSN through that form (on page 1, Item 10. "Do you want the SSA to issue you a Social Security Card?"

 

How can I amend my taxes if my spouse does not have:

1. a SSN issued;

2. a notification from SSA that a SSN cannot be issued;

3. an ITIN (as we cannot apply for an ITIN since SSA did not notified us that a SSN cannot be issued)?

 

Thank you.

[KazuriSana 324]

i do not think the instructions from the IRS need further interpretation.

 

You wait for the SSN to be issued/denied, and then proceed from there.

[Crazy Cat 39,403]

You can amend the STATUS from "single" to "married filing separately".  You then list your spouse's name and enter "NRA" in the space for his/her SSN.   This method allows you to file under the correct status if you previously filed as "single".

 

You cannot file "married filing joint" if he does not have a SSN.

[Farrah Lawson 9]

32 minutes ago, missileman said:

You can amend the STATUS from "single" to "married filing separately".  You then list your spouse's name and enter "NRA" in the space for his/her SSN.   This method allows you to file under the correct status if you previously filed as "single".

 

You cannot file "married filing joint" if he does not have a SSN.

The IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. The IRS no longer accepts, and will not process, forms showing “SSA205c”, “applied for”, “NRA”, blanks, etc.   https://www.***removed***/newcomer/itin.html  (link suggested by VJ users)

[EandH0904 1,184]

21 minutes ago, Farrah Lawson said:

The IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. The IRS no longer accepts, and will not process, forms showing “SSA205c”, “applied for”, “NRA”, blanks, etc.   https://www.***removed***/newcomer/itin.html  (link suggested by VJ users)

My husband still lives overseas. I filed for an ITIN and had his itin sent to me in the mail within 4 weeks. 

 

Had nothing showing he didn't qualify for SSN.  Sent a certified copy of his passport, had an accountant fill out a certificate or accuracy (maybe it was certificate of authenticity) with the W7 and had zero problems. 

[Crazy Cat 39,403]

29 minutes ago, Farrah Lawson said:

The IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. The IRS no longer accepts, and will not process, forms showing “SSA205c”, “applied for”, “NRA”, blanks, etc.   https://www.***removed***/newcomer/itin.html  (link suggested by VJ users)

This is a direct copy of IRS Publication 501 for tax year 2017.  https://www.irs.gov/pub/irs-pdf/p501.pdf 

Page 7.  Perhaps the reference you quoted referred to electronic returns.

 

[JayDGODITRUST 132]

As stated by a fellow VJ that they got theirs done by applying for an ITIN. This is it you’re in process but you don’t have it as yet (SSN) taxes to be done file and apply for the ITIN you can submit your W7 form along with the passport or if you wanna make an appointment and go to the IRS office with a completed tax return filled out and apply in person for the ITIN that way it eliminates you from mailing your passport to irs and have to wait for them to send it back to you. 

Thats what we did attend the IRS office by appointment and got it done. 

Good luck 

[Farrah Lawson 9]

31 minutes ago, JayDGODITRUST said:

As stated by a fellow VJ that they got theirs done by applying for an ITIN. This is it you’re in process but you don’t have it as yet (SSN) taxes to be done file and apply for the ITIN you can submit your W7 form along with the passport or if you wanna make an appointment and go to the IRS office with a completed tax return filled out and apply in person for the ITIN that way it eliminates you from mailing your passport to irs and have to wait for them to send it back to you. 

Thats what we did attend the IRS office by appointment and got it done. 

Good luck 

Thank you for your reply.

 

So if my non-resident alien spouse goes in person at an IRS local office they will give the passport back same day? 

How long until you got the ITIN?

When can I submit my amended taxes in my capacity as US citizen spouse? Do I need to wait for my non-resident alien spouse's ITIN to arrive in our mail and after that I file my taxes (amended)?

 

Thank you so much.

 

 

Edited May 19, 2018 by Farrah Lawson

[EandH0904 1,184]

12 minutes ago, Farrah Lawson said:

Thank you for your reply.

 

So if my non-resident alien spouse goes in person at an IRS local office they will give the passport back same day? 

How long until you got the ITIN?

When can I submit my amended taxes in my capacity as US citizen spouse? Do I need to wait for my non-resident alien spouse's ITIN to arrive in our mail and after that I file my taxes (amended)?

 

Thank you so much.

 

 

As I wrote above, my ITIN number came in 4 weeks. You can submit your amended return with your ITIN. They will send the return on after they attach the number to it. 

[Farrah Lawson 9]

8 minutes ago, EandH0904 said:

As I wrote above, my ITIN number came in 4 weeks. You can submit your amended return with your ITIN. They will send the return on after they attach the number to it. 

 

I believe we have to go together at the Taxpayer Assitance Center (IRS local office) so my spouse will submit the form W-7 and the passport in original and I will submit my amended taxes together (with my spouse's W-7 application). Can I give my amended taxes paperwork to my spouse to submit them along with the W-7 form? My medical condition makes difficult any movement.

[Lemonslice 4,570]

Your spouse can go on their own to request their ITIN. Then you submit your amended taxes by mail, no need to go in person.

[JayDGODITRUST 132]

7 hours ago, Farrah Lawson said:

Thank you for your reply.

 

So if my non-resident alien spouse goes in person at an IRS local office they will give the passport back same day? 

How long until you got the ITIN?

When can I submit my amended taxes in my capacity as US citizen spouse? Do I need to wait for my non-resident alien spouse's ITIN to arrive in our mail and after that I file my taxes (amended)?

 

Thank you so much.

 

 

You’re most welcome as mentioned my fellow vjs are pointing you in the right directions everything here is valid information I wish you the best of luck in your process

 

[Farrah Lawson 9]

14 hours ago, EandH0904 said:

My husband still lives overseas. I filed for an ITIN and had his itin sent to me in the mail within 4 weeks. 

 

Had nothing showing he didn't qualify for SSN.  Sent a certified copy of his passport, had an accountant fill out a certificate or accuracy (maybe it was certificate of authenticity) with the W7 and had zero problems. 

Thank you for your prompt reply.

Did your husband file an income tax return as well when you filed for the ITIN?  If he didn't, what documentation did IRS ask from you to prove that he met an exception to the tax return filing?

 

All ITIN applications (including those submitted by Acceptance Agents) must have an original valid U.S. Federal income tax return attached to Form W-7. ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless an “exception” to the tax return filing requirement is met (see “Exceptions” later in this publication) or you are renewing your ITIN. https://www.irs.gov/pub/irs-pdf/p1915.pdf

[Farrah Lawson 9]

15 hours ago, missileman said:

You can amend the STATUS from "single" to "married filing separately".  You then list your spouse's name and enter "NRA" in the space for his/her SSN.   This method allows you to file under the correct status if you previously filed as "single".

 

You cannot file "married filing joint" if he does not have a SSN.

 

We have been told that I can file as "married filing separately" only if both parties itemize. My non-resident alien spouse has nothing to itemize.

[Farrah Lawson 9]

14 hours ago, JayDGODITRUST said:

As stated by a fellow VJ that they got theirs done by applying for an ITIN. This is it you’re in process but you don’t have it as yet (SSN) taxes to be done file and apply for the ITIN you can submit your W7 form along with the passport or if you wanna make an appointment and go to the IRS office with a completed tax return filled out and apply in person for the ITIN that way it eliminates you from mailing your passport to irs and have to wait for them to send it back to you. 

Thats what we did attend the IRS office by appointment and got it done. 

Good luck 

 

We need to find out what what documentation is needed to prove that my non-resident spouse meets an exception to the tax return filing requirement. We are preparing the form W-7 now but we read that IRS requires an income tax return along with the form W-7 and the passport.

 

Generally a U.S. Federal income tax return must accompany the ITIN application, unless the individual meets one of the “exceptions” or is renewing an existing ITIN. Caution: Applications for individuals who are applying for a new ITIN as a spouse or a dependent of a primary taxpayer, must attach a valid U.S. Federal income tax return to the Form W-7. 

 

All ITIN applications (including those submitted by Acceptance Agents) must have an original valid U.S. Federal income tax return attached to Form W-7. ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless an “exception” to the tax return filing requirement is met or you are renewing your ITIN.