My spouse is a nonresident foreign national with no ITIN nor US filing obligation of her own. If I'm uncertain whether or not we'll be applying for her ITIN when filing, how should I fill extension Form 4868 box 3 "Spouse SSN/ITIN"?
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NRA (for nonresident alien; read anecdotally but couldn't find direct IRS source for this)
ITIN TO BE REQUESTED (even if not sure we'd request it)
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We are not ready to decide if I MFS alone or we MFJ together via a 6013g election (treating her as a tax resident). Still seeking a solid international tax pro to advise us on long term implications. She will have an SSN eventually when she's issued a green card, which wouldn't happen before the extension filing deadline in October.
Side note: even if I end up filing MFS, we might still try to amend that to MFJ once she's issued an SSN (and before the 2024 amendment deadline of April 2028)...rather than going through the ITIN process. One tax pro mentioned this could be an easier strategy at the cost of us loaning the government the refund we'd otherwise get if obtaining an ITIN for her now.
Thanks in advance!
