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February 2, 2025
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spouse is a nonresident alien

  • February 2, 2025
  • 1 reply
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spouse is not living in USA and does not have a SSN or ITIN
    Best answer by pk12_2

    Thank you again! Yes, I am US permanent resident 


    @chathura-siriwardhana , having refreshed my memory about the US-Sri Lanka  Double Taxation Treaty, 

    (a) you can file jointly with your wife, provided she  ( and you ) agree to expose her world income to US taxation.

    (b)   To achieve this 

    1. Prepare your MFJ return in TurboTax using a dummy  SSN  for your wife.  Include any income she may have had for the  Tax year ( note since Sri Lanka  tax year is different  from a calendar year, you will have to allocate  her  appropriately i.e. earned   from Jan 1st  2024 through 12/31/2024  for example ).

    2. Once all the checks for the federal and the State are done, choose to file by mail.

    3. Replace  the dummy SSN for your spouse  with  " N  R  A ".   

    4. Now sign and date -- both of you 

    5. Download from the IRS site form W-7 and its instructions.  Complete this form for your spouse, collect  all the required documents ( originals and a copy).

     6.  Use the  nearest US consulate  or  IRS authorized agents (for the purpose )  to certify the copies  of the required documents.  Your wife has to sign the W-7 application for  ITIN.

    7.  Now add a   letter signed / dated by both you and your spouse requesting that you both want her to be treated as resident ( for tax purposes for the tax year 2024 ).

    8 Mail all the above documents to the IRS  ( use the  address for your locality ).

     

    This  should result in         (A) IRS issuing  retroactively valid  ITIN for your wife and (B) accepting and processing your return  as MFJ.   Note that  once approved  as a  Resident for Tax purposes,  she  is bound by it for all the following years.  She can request to be relieved of this  only once in her life ( absent any other  events  like becoming a citizen ).

     

    Does this help ?

    Is there more I can do for you ?

     

    pk

    1 reply

    Employee
    February 2, 2025

    @chathura-siriwardhana  please tell me more about your own immigration/ tax status .  Which country are you from ( Sri Lanka ? ) ?  Is your spouse from the same country ?    Does the spouse have any income  in that country OR you are responsible for  her upkeep ?

     

    I will circle back once I hear from you 

     

     

     

    February 2, 2025

    Hi, Thanks for looking into this. Yes, I'm from Sri Lanka and my spouse is from the same country (also my spouse lives there).  My spouse does not have any income in that country. 

    Employee
    February 2, 2025

    @chathura-siriwardhana , Namaskaram 

     

    I will get back to you in  an hour or so , after I have had a chance to  check the treaty conditions.

     

    Should I assume that you are a US person ( citizen/GreenCard / Resident for Tax purposes )?  What is your immigration status if different from Tax status?

     

    pk