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Can I still get ITIN for spouse who has never been in US for 2018 filing? and file as married filing jointly?

Forum|Forum|7 years ago
June 6, 2019
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I am Resident Alien and got married last year 2018. My spouse has never been in US and waiting for immigration. Can I still apply for her ITIN with certified passport copy and file as married filing jointly? Or rules have changed this year? I am confused about some tax filer telling me about a requirement for date of entry to US when applying for ITIN W7?

EDIT: So based on the response below, I guess now I can go ahead and have my spouse get certified copy of passport from abroad, fill and sign w-7 and joint statement for filing jointly, and mail everything to me in US so I can prepare and mail everything with our joint tax returns.

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Best answer by DanaB27

Yes, you can apply for an ITIN and you should not need an entry date to the US. A nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file as married filing jointly. Please, see IRS ITIN information for detailed information on how to apply for an ITIN.

If you make the choice to treat her as a U.S. resident, the following rules apply:

You and your spouse are treated, for federal income tax purposes, as residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
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).
Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.

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DanaB27Answer

Yes, you can apply for an ITIN and you should not need an entry date to the US. A nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file as married filing jointly. Please, see IRS ITIN information for detailed information on how to apply for an ITIN.

If you make the choice to treat her as a U.S. resident, the following rules apply:

You and your spouse are treated, for federal income tax purposes, as residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
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).
Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.

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umair235Author

Thanks for your super quick response. I guess now I can go ahead and have my spouse get certified copy of passport from abroad, fill and sign w7 and joint statement for filing jointly, and post everything to me in US

K

KarenJ2

My colleague DanaB answered a similar question as follows:

Yes, she can apply for an ITIN and should not need an entry date to the US. A nonresident alien married to U.S. citizen or resident can choose to be treated as U.S. residents and file as married filing jointly.

If you make the choice to treat her as a U.S. resident, the following rules apply:

You and your spouse are treated, for federal income tax purposes, as residents for all tax years that the choice is in effect.
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).
Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.

You apply for an ITIN on Form W-7 Form W-7

More information on the choice to file married filing jointly on page 9 Publication 519

Publication 519

Search for IRS and ITIN for more information

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C

Charminder67

Hello! Can you tell me if you were able to receive an ITIN?

I am in the same situation. I would greatly appreciate your response.

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Dianau1421

Hi! I wonder, were you able to get an ITIN for your spouse with a certified copy of the passport, even though there was no entry date to the US? I’m in the same situation this year and every where I research I see that a passport has to have an entry date otherwise it’s not a valid source of ID. Or does anyone else know if I can just send his birth certificate since to apply for his ITIN?

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linaj20201

I will suggest you to make an appointment with the Taxpayer Assistance Center (TAC) Locations close to your home. For details, click here: TAC

For more information about the documentations, click here: https://www.irs.gov/instructions/iw7 ( under Supporting Documentation Requirements)

Per IRS,

An original birth certificate is required if the applicant is under age 18 and hasn’t provided a valid passport. Civil birth certificates are considered current at all times because they don’t contain an expiration date.

@Dianau1421