I am a US Citizen married to a Non-US Citizen / Resident who doesn't have SSN/ITIN. I would like to e-file, Can I remove him from the tax form and amend later?

[New-York]

I live abroad and recently had a child (abroad) who doesn't yet have her SSN. I have removed her from the tax return and will amend once I receive her SSN. Is it possible to remove my husband as well (giving me time to obtain a ITIN) and amend my taxes with both my daughter and husband's SSN & ITIN information, respectively?

[GeoffreyG · Accepted solution]

Actually, it is possible to file a Married Filing Separately (MFS) tax return, and then later amend it by filing a Married Filing Jointly (MFJ) tax return.  This is true for all taxpayers, and not specific only to filers whose spouse happens to be a foreign national.  While the Internal Revenue Service (IRS) allows taxpayers to file as MFS, and then later amend by filing MFJ tax returns, the reverse is not permitted as a matter of law, after the normal April filing deadline.

Additionally, however, because you are married, and your spouse does not yet have a SSN or ITIN, then you would have to paper-file such a MFS tax return by manually writing "nonresident alien" or "NRA" in the space(s) where your spouse's information is required.  You could not e-file such a tax return.

That said, you do have some, perhaps easier, options than to file MFS now and later amend as MFJ.  First, you could just request a simple extension of time to file your original tax return.  That would give you an extra 6-months to apply for and receive your spouse's SSN or ITIN, as well as such a number for your new child.

Instructions on how to file an extension (from overseas) can be read at the following link:

https://ttlc.intuit.com/questions/3895790

More information on the choices of how to file a tax return with a foreign spouse are discussed in much greater detail at this link:

https://ttlc.intuit.com/questions/3839499

Thank you for asking this important question.

[New-York]

Thank you for your response. I would like to file for an extension - how do I do this given that my spouse doesn't have this ITIN and the online form via the IRS site requests his SSN?

[GeoffreyG]

Hello New York:

Thank you for your follow-up question.  You will find the answer to it (as well as instructions) at the following AnswerXchange link:

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3961740">https://ttlc.intuit.com/questions/3961740</a>

Be well.