Amend Tax Return. I need to amend my tax return, also I need an ITIN for my wife who is not from the US. How do I amend my tax return include her with an ITIN?

[aaronheckman17]

I filed as single, the amendment I need to make is filing as married. But to do that I need an ITIN for my wife. Thank you.

[MichaelMc]

In most cases it is better for a married couple to choose Married Filing Jointly filing status, even if one spouse had little or no income. This allows you the possibility of claiming several tax credits that are disallowed to Married Filing Separately filers. In addition, you benefit from the higher $12,600 Standard Deduction and both (your and your wife's) $4,050 Personal Exemptions.

Amend your return, making reference to TurboTax Guide - Amending Your Income Tax Return. File the Form 1040X and attachments using the procedure described below.

Your question does not make clear whether your wife is a resident alien or non-resident alien. If she is a resident alien, you may use Married Filing Jointly status, by right. If your wife is a non-resident alien, you may choose to take advantage of Married Filing Jointly status, but certain conditions apply. More detail can be obtained here: IRS Guidance on Filing with Nonresident Spouse.

Since your wife does not have a Social Security Number, she will need to request an Individual Taxpayer Identification Number (ITIN) using Form W-7. To apply, follow this link:  Application for IRS Individual Taxpayer Identification Number. 

If your wife is a non-resident alien, you will have to file your completed amended tax return by mail, along with Form W-7, and include a written statement signed by both of you, declaring that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that she chooses to be treated as U.S. resident for the entire tax year.

Because you are filing your amended tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040X instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:

Internal Revenue Service

Austin Service Center

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

[aaronheckman17]

My wife is a non resident alien. We have not moved back to the states. I am stationed in Germany and she has always lived here. That would make her a nonresident alien if I am correct. Can that help you clarify? Thank you!

[msr19]

this is something I was looking for still have one question

do we need to apply ITIN before tax filing date or extension date? 

for tax amendment we have 3 years timeline?

as above question/ answer clarifies we can amend taxes with ITIN application. but one question remained, is it required to be done before tax filing due date(extension date) or possible to do it after due date?

Thanks

[Mike9241]

First-time ITIN applications. If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file. Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits and the American opportunity tax credit, if you otherwise qualify. Don’t file your tax return without Form W-7. 

[msr19]

Taxes already filled as single status... due to ITIN was not available at time of filing

Now filing amendment Of previous year with status as married adding spouse and apply for her ITIN 

2019 and 2020 taxes need to amend.

You mean we can file amend but No other tax credit claim for ITIN holder?

But atleast we should able to get standard deduction for married status

Thanks for clarification

[Critter-3]

Attach the 2019 amended return to the W-7  and mail to the W-7 processing address   and  then WAIT for the ITIN number to be issued and  come in the mail before amending the 2020 return.  

[msr19]

Thanks ... appreciated

Will do same now...

One agent told we can't use current year issued ITIN along with amendment for prior year taxes...so asked question here to clear doubt..

As per now what I understood we can amend ...add spouse but only other dependant tax credit can't be claimed if ITIN applied after tax filing date 

So only standard deduction can be claimed for married status.

[Critter-3]

You can add the spouse ITIN for the MFJ filing status but some of the credits will not be allowed ... the IRS will make the corrections after you amend to the correct filing status ... FYI this process will probably take more than 6 months or even a year.   Once you get the ITIN issued you can amend the 2020 return  and even file the 2021 return.  

[rejeevthomas]

Did you get applied for the ITIN along with your amended return?

[msr19]

Sent to irs... waiting for reply...

[aam1239]

I am more or less in same boat, where I filed the taxes for 2018, 2019, 2020 as single because

initially applying for the wife ITIN in 2019, with 2018 returns, was not received very well by IRS. They asked for her original passport to be mailed and lost it in the process. Somehow we were able to recover if after long fight of 6 months but the end result was the ITIN was not issued bcoz, we needed the passport desperately and IRS asked for additional time to verify the things. We chose for document to be with us over the ITIN being issued!

Fast forward in 2022 and till date couldnt apply for the ITIN, due to some personal reasons and pandemic!!
Reading above comments was very helpful!!
1) Shall I choose for filing 2021 IT return with wife ITIN (W7) application and wait for ITIN to be physically  issued and then, file for amendment of last 3 years (2018, 2019, 2020)!
or is there something else that is suggested!
2) Assuming the ITIN might take beyond April 15, to arrive, would I still be able to amend it for last 3 years!

[MarilynG1]

Yes, you could file your 2021 return with the the W-7 attached, and file as Married Filing Jointly.  

Yes, you could file amendments for 2018, 2019, 2020 with Forms W-7 to change your Filing Status from Single to Married Filing Jointly. 

However, since amendments take a long time to process, you may not receive the ITIN in time to file your 2021 return (even with an extension), so filing with the W-7 this year and waiting for the ITIN to Amend prior years may be your best option. 

This link has more discussion on Amending with ITIN. 

Click this link for instructions on How to Amend a Prior Year Federal Return. 

[Critter-3]

Remember the SIGNED 2021 PAPER return is attached to the W-7 application and mailed to the address for the W-7 and not the other way around.   Once the ITIN is issued  the return will be forwarded for processing, the ITIN is sent to you  and only then should  you  amend the prior year returns.  

[msr19]

I thought I am only one stuck with IRS issues....I dont understand why this simple process IRS made it so complicated, so that people should not get tax benefits.

I believe 2018 taxes we cant amend after April 2022. as per 3 year rule

1. no way to track status of ITIN applications. even amended tax return status not showing its received 

more than 2..3 months now

2. some agents told me if you file ITIN application with current year taxes.. those ITINS can't be used for previous year amendment. I am also not sure how IRS identifies that 

3. IRS suggest dont send application again...just wait... indefinite time  

I am also planning to keep sending application till IRS issues ITIN. keep booking appointment with nearest IRS office every month...GO to office and submit previous year amended tax returns with W7

that's only way to keep trying ... to get appointment is also big headache..2 hours phone call...and try 8...10 times atleast once you will be lucky

I just need someone to confirm atleast if I submit application at IRS office will they give me any acknowledgement on they receive ITIN with amended taxes