Get your taxes done using TurboTax
No, you cannot apply nor obtain an ITIN (Individual Tax Identification Number) and file later.
A person must prove a need for an ITIN and that reason must be to file a tax return. A copy of a federal tax return must be attached to Form W-7 (the application)
TurboTax has been updated for tax year 2024 and you should be please with how it now handles this situation.
Since this is the first year-
Start your return in the TurboTax program.
When you enter the information concerning the non-resident spouse, select the box indicating they are "nonresident or dual-resident" and a drop down will open to indicate if you both are electing to treat them as a resident for tax reporting purposes.
(If you both DO NOT want to make this election (remember that you will need to report all worldwide income of you both) you must select "No" for this election. Selecting "No" means you would need to file Married Filing Separately (or in some cases, Head of Household) .
To continue with the election, continue through the interview.
There are many great "See More Help" dialog boxes to help you along the way.
Use 999-88-9999 for their Social Security Number to get through the TurboTax program, but you will later white-out that number after you print the return.
Continue through the interview. If your spouse has Foreign Income, you will need to report that, but you will also have an option to take a credit for the foreign tax on that income OR you might be able to exclude the income. TurboTax will help explain the difference and suggest which would be best for your situation.
When the program asks, select that the spouse is NOT a US Citizen, but also select that they ARE a Resident Alien. If you are making this election, the spouse is considered a Resident Alien for tax filing purposes.
When the return is finished, you will need to print that return, white out the erroneous social security number, and mail the return.
YOU WILL NOT MAIL THIS RETURN TO THE TYPICAL IRS OFFICE FOR YOUR ADDRESS, instead you will both sign the statement that TurboTax provides, and also complete Form W-7. Mail the package to the ITIN office in Austin Texas. The address is on the instructions for Form W-7.
After this first year, you will get an ITIN and have the ability to efile for future years.
IRS info for filing with nonresident spouse
