GeoffreyG
New Member

After you file

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.

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