@pk wrote:
@palfonso2 , agreeing with @Critter-3 that it is a bad idea to file an ITIN application ( W-7) while your spouse is clearly awaiting & eligible for SSN.
If what you are trying to do is to file as soon as possible and get your refund -->
(a) you wait till SSN issued ( perhaps a visit to local SSA office may provide an idea of process time ) , the prepare and file as Married Filing Joint ( MFJ)
(b) a second option is to file as Married Filing Separate and then amend the return when you have the SSN for the spouse -- this one has the problem of (1) missing SSN for the spouse may disallow e-file which will still delay the processing and (2) requiring to amend the return to get the full refund.
In my view , just wait till the SSN is issued and then e-file as quickly a possible.
Does this make sense ?
There are three problems with this answer.
1. Some tax benefits are linked to having an SSN when you file your on-time return. If you file separately, and then later file an amended joint return, you might be ineligible for those added benefits. You would be eligible if you delayed filing until she gets the SSN, as long as you get an extension if your wait goes past April 15. (I don't know if your wife would be eligible for any of those benefits.)
2. Amended returns take 6-9 months to process. So if you filed MFS, and then later filed an amended return as MFJ to collect any additional refund, you would probably be waiting longer for your money than if you filed one correct MFJ return when the SSN comes in.
3. You could file MFS if you wanted to get something now. If your wife does not have any income, she does not have to file at all. But if she lives in the US and has any world-wide income, or if she is a non-resident alien (for now) and has US--source income, then she needs to file some kind of MFS tax return, and that still means waiting for the SSN.
So I think waiting for the SSN is a much better option than filing MFS in a rush and amending later.
