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?

[msr19]

I think if ITIN is already applied ...you can just send new year return with MFJ status and ITIN as APPLIED

no need to send again W7...

few agents told me need to amend previous year return along with ITIN application...current year issued ITIN can be used for previous year returns or not?

[buschoi]

Just a data point to share.  Client was a US resident in 2019 and was married to a non-US alien.  He filed (incorrectly) on his own using the single status.

Client got my help to apply for an ITIN for his spouse with their 2020 tax return.  An ITIN was assigned, and the 2020 tax return was processed without issue.

Then I filed an amended 2019 1040 for married filing jointly in order to use the higher standard deduction and claim a lower tax/refund.  Almost a year later (today), received IRS Notice saying "The taxpayer identification number assigned to ... your spouse... was issued after the return due date (including extensions).  You cannot retroactively claim the married filing jointly status."

[Critter-3]

Once the IRS issues the ITIN or ITINs, the taxpayer can file required prior-year returns and state or local tax returns.  I don't see any restriction on filing a prior year joint return with a newly issued ITIN ... the only restrictions are for the credits that the PATH act now disallows ... so did they deny the spouse or all the credits your program may have allowed on  the amended return? I know my professional program requires me to "override" the auto credit calculations. 

The new provision disallows retroactive filing of either amended or original prior-year returns to claim the EITC.

Similarly, Sections 205 and 206 of the PATH Act added limitations on claiming the child tax credit, including the additional child tax credit, and the American opportunity tax credit by providing that a taxpayer identification number can be used to claim those credits only if it was issued on or before the due date of the return.  As is the case with the provision affecting the EITC, these provisions disallow retroactive filing of either amended or original prior-year returns that were due before issuance of the ITIN to claim the child tax credit or the American opportunity tax credit.

[buschoi]

No retroactive credit was being claimed on the 2019 amended tax return.  The refund being claimed was entirely from the increased standard deduction and decreased taxable income as a result of switching from single to MFJ.

My hunch is the IRS agent who processed the amended tax return incorrectly applied the rules of disallowing retroactive tax credits to retroactively switching from single to MFJ.

[Kennybear1225]

I mailed the ammended ta return to: Austin International Revenue Submission Processing Center, 3651 S IH35,Austin TX 78741 I sent it through Fedex from Philippines

[Kennybear1225]

Also you state we need to make letter also. When we mailed return we did not know that.

[Kennybear1225]

How long should this take. WE mailed in REturn through Fedex 0n 07/06/2022 through Fedex. The tracking said they receive it without signature. 

[Critter-3]

Paper returns are averaging 6 to 10 months to process and until it is entered into the IRS system it will not show up on the "Where's My Refund?" tool so you can check once a week but don't expect anything to happen quickly.

[js231211]

I got the same IRS response this week saying 'ITIN issued after due date of original filing'  (after 18 weeks) for the amendment that included spouse ITIN to increase the standard deduction on  2021 returns (filed during sep 2022).

I don't understand whether this is mistake by the IRS person who processed my amendment or my scenario was not a right one for amendment? Any advice or any one challenged the IRS decision in similar cases? 

[DianeW777]

It would be worth the time to challenge and send the amendment again with all the required documentation along with your W-7 and letter of receipt of the ITIN if you have it now. Amended returns must be filed within three years of the due date of the original return or two years after the tax is paid, whichever is later.

• ITINs
• Form 1040-X Instructions

How do I amend my tax return for my ITIN number?

In cases where a current year tax return has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant's information, and attach it to Form W-7.

You can also try the  Taxpayer Advocate Service (TAS).  They are in place to assist in situations where you are unable to obtain resolution on your own.

1. You can click here to begin: TAS Qualifier Tool. or 
2. Submit a request for assistance - Form 911 Request for TAS Assistance (instructions are included)
3. Locate the local TAS Office for your area

This will get the process started for you.  It's not going to be a fast process because they are handling a large volume at this time. 

If you do not hear from TAS within one week of submitting Form 911, contact the Taxpayer Advocate office where you originally submitted your request. Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays.

@js231211 

[dece01]

Hello, I am on the same page. I have received the itin for my husband last June and filed an amendment for 2020 &2021. But, I haven't seen any status for my amendment on there page. I tried calling them and asking if they have the amendment on file and they said there was none. But it was confirmed to by the accountant who filed the amendment that it was filed. I do not know what to so and how will i know what really happened. Do you guys have any idea? Do i still have to wait? Or what should I do. Thankyou 

[mpsx888]

I am a US citizen and about to get my wife an itin. If I file for previous years never filed or amend returns with her itin and my social security number and also claim child tax credit while filing jointly will I get the child tax credits? Will the IRS accept the return?

[MonikaK1]

You can amend a return to add your spouse. You can request an ITIN with a tax return or separately.

You may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC) and/or additional child tax credit (ACTC). 

The Credit for Other Dependents is a tax credit available to taxpayers for each of their dependents who was a U.S. citizen, U.S. national, or U.S. resident alien in 2021 but can't be claimed for the Child Tax Credit. The maximum credit amount is $500 for each dependent. But the credit can only reduce your tax and provides no benefit if you don't have any tax.

To be a qualifying child for the CTC and/or ACTC, the child must be a U.S. citizen, U.S. national or U.S. resident alien, and must not have attained age 17 by the end of the tax year.

[mpsx888]

Our children and I have always had social security numbers only my wife never had an itin and we will be submitting the w7 with 2023 tax return next month. I was asking once she has the itin what will happen if I file for previous years we were married but never filed or years that I did not amend if I filed as head of household or single during those times and now I want to file jointly with her itin. Will the IRS accept if I claim child tax credit or will return get rejected?

[AmyC]

No, you cant' go back and amend those years. Long ago you could but now it is a matter of moving forward.

@mpsx888