Hello, I see On the 2024 Form 1040, a new checkbox has been added to the Filing Status section of the form. The new checkbox states:If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required)If my wife out of the US and live there and does not have SSN and ITIN still her immigrant case on USCIS to receive interview time let me know what should I do can I check mark and filing MFJ while she does not have SSN and ITIN? In her homeland there is no Accepted Agency and she does not have entry stamp on her passport. Also can I file electronically?

S

Sam Hopi

Solved

wife non-resident

Forum|Forum|1 year ago
January 28, 2025
1 reply
0 views

Hello, I see

On the 2024 Form 1040, a new checkbox has been added to the Filing Status section of the form. The new checkbox states:

If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter their name (see instructions and attach statement if required)
If my wife out of the US and live there and does not have SSN and ITIN still her immigrant case on USCIS to receive interview time let me know what should I do can I check mark and filing MFJ while she does not have SSN and ITIN? In her homeland there is no Accepted Agency and she does not have entry stamp on her passport. Also can I file electronically?

Best answer by DoninGA

If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately. Where asked to enter the spouse's Social Security number enter 999-88-9999. You can only print and mail your tax return, it cannot be e-filed. When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you decide to file your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident. See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad page 9 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information

DoninGAAnswer

Employee

If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately. Where asked to enter the spouse's Social Security number enter 999-88-9999. You can only print and mail your tax return, it cannot be e-filed. When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you decide to file your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident. See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad page 9 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information