Hi
I would like to file my wife's ITIN application together with our joint tax return. Since my wife has no official identification card with my last name after marriage, I wonder if I should file my tax return and ITIN application with her last name before marriage. I know that marriage certificate is a legal name change document in Texas. But when I visit a certifying acceptance agent (CAA) to verify her identity, the agent may question that my wife's Russian passport has the last that does not match the last name on line 1a in the ITIN application form.
The ITAN instructions mention that:
"Enter your legal name on line 1a as it appears on your identifying documents. This entry should reflect your name as it ll appear on a U.S. federal tax return. Your ITIN will be established using this name. If you don t use this name on the U.S. federal tax return, the processing of the U.S. federal tax return may be delayed."
Should I use her last name on her passport on both ITAN and Federal Tax Forms? or Should I use my last name on both ITAN and Federal Tax Forms?
Thank you
Alex