No, you do not need to send in the W7 with your tax return if you have qualifying dependents to file as Head of Household. You can apply for her ITIN or SSN separate from your tax return if you are not filing a joint return with her on it.
Please note, you cannot claim a spouse as a dependent so your dependent would have to be someone in the link above that qualifies you for head of household status. If you do not have one of these dependents, then your only filing options are Married Filing Jointly or Married Filing Separately. In both situations, your spouses SSN or ITIN must be included on the return in order to e-file.
Since she does not have an SSN or ITIN if you choose to file Married Filing Separate ,you can try typing NRA in as your spouses last name. Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN.
If you file as Married Filing Separate, then you would only include your income.
If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, THEN you would need to include their income on your return as well and they would be taxed on it. If you choose filing jointly, THIS IS WHEN you will need to print and mail your return along with the W-7 and any other required documents to the IRS (IF YOU DID NOT ALREADY APPLY FOR A SSN). If she already applied for a SSN, you can not apply for an ITIN.
Otherwise, if the Head of Household does apply to you or if you are married filing separately, you do not need to do the W7 with your return.
How should I file my taxes if my spouse is a nonresident alien?
US. Tax Guide for Aliens
(Edited 3/4/2025 @ 5:01PM PST)
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