Spouse ITIN application rejected, Child ITIN granted How to amend the return

Forum|Forum|1 year ago
December 16, 2024
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Status J1 visa (in 3rd calendar year, in the USA since 2021). Spouse and child on J2 visa (in the USA since Sep 2022).
I filed the 2023 return as "Married filing jointly" and sent the paper return with w7 forms for spouse and child. I submitted the paper application at the Tax Assistance Center myself. Wanted to claim the child as dependent (TurboTax allowed 2000 child tax credit from the system, although I understand it is not allowed if the child does not have the SSN).

Decision: IRS rejected ITIN for the spouse but granted ITIN for the child.
The return was processed, and I received a lower refund than filed.

Question:

How do I re-apply for the spouse's ITIN? What documents will be needed?
Do i need to wait for 2024 return filing period? Or can the amendment be filed with a fresh ITIN application earlier with the documents for 2023 return?
I could not file the state return because I had to wait for the ITIN application to be processed. Will I be able to file the state return at a later time?

Thank you so much for the guidance.

Not A Product Question

Best answer by pk12_2

@gkg1 before you do anything, suggest you read the letter from the IRS to find the reason for rejection of ITIN for the spouse. If nothing else go back to TaxPayer Assistance center ( at IRS local office ) and take all the curative actions ( usually some document issue ) required to get the ITIN issued. You should not file any amended return till the ITIN issue is resolved. Make sure that spouse is NOT eligible for SSN ( depends on her visa conditions ).

pk12_2Answer

Employee

gkg1Author

@pk12_2 Thank you so much for the insight.
We received the notice CP567, and it has some steps mentioned as "What you need to do".

Looks like we need to take a new form w7, IDs, the notice CP567 copy, and a copy of the tax return.

What I did not understand:

Since the return was processed and we received some refund, shall we take the 2023 return's copy again for this application again?

AND

If we submit this fresh ITIN application, shall we wait for its outcome before filing 2024 return?

pk12_2

Employee

@gkg1 , I would follow the exact instructions of CP 567. Prepare the ITIN application W-7, attach all the documents requested in CP 567 and go to local IRS office for help and then follow their suggestions.

1. Take with you a copy of the 2023 return as suggested in CP 567. Take the originals of spouse's passport etc. Hopefully this can be resolved on your visit.

2. Do not amend your filed / processed return for 2023, leave it as is. IRS will already have changed/amended the return per their decision to not issue ITIN for the spouse.

3. Hold off filing your 2024 return till 2023 is resolved -- because you still do not have ITIN for the spouse. You have all the way till Oct 15th of 2025. However, you can indeed prepare your 2024 return assuming issuance of ITIN ( for TurboTax use a dummy ITIN) , so you know and are able to pay-in any taxes due.

4. Note that CP 567 issuance and the ITIN of the child generally implies that your spouse is eligible for a tax id ( TIN), its just a paperwork issue .

Good Luck.

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