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March 18, 2023
Question

Filing tax for H1B husband and F1 wife who does not have SSN/ITIN.

  • March 18, 2023
  • 1 reply
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Hello, I am a H1B visa, my wife came last year in 2022 August on F1 Visa. She does not have ITIN/SSN.  Can I file an electronic return for my tax returns and can I file jointly? 

1 reply

March 18, 2023

Yes, you can choose to treat the nonresident as a U.S. resident and file a joint tax return. If you were married in 2022 and choose not to file a joint return then you will have to file as married filing separately unless you qualify for head of household.

 

No, if you file married filing jointly then you cannot e-file.

 

Please be aware, that 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.

 

To make the choice attach a statement to your paper return (you can't e-file), signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:

  1. A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of the tax year, and that you choose to be treated as U.S. residents for the entire tax year
  2. The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Please see IRS Nonresident Alien Spouse for more details.

 

You will need to apply for an Individual Taxpayer Identification Number (ITIN) for your spouse. Please see How do I apply for an ITIN?

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harshataxAuthor
March 19, 2023

Thank you. My spouse currently does not have ITIN or SSN.  So should I wait for the ITIN untill I file the taxes?

March 19, 2023

Yes, if you are able to go to a  Certifying Acceptance Agent or Taxpayer Center to get your documents approved, that will facilitate the process.  However, do not forget to file for an extension or file and amend later if needed. @harshatax