Can a non-US citizen spouse who has never entered the US file joint return with a US citizen?

Forum|Forum|6 years ago
July 29, 2020
3 replies
74 views

My wife is not a US citizen or resident. She has never entered the USA. I am a US citizen. Is she eligible to file joint return with me as a nonresident alien?

Best answer by DoninGA

An ITIN can be applied for without entry into the US.

DoninGA

Level 15

If you are a US citizen and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately. Where asked to enter the spouse's Social Security number enter 999-88-9999. You can only print and mail your tax return, it cannot be e-filed. When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you are filing your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident. See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad pages 6 and 7 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information

toanhn1983Author

Level 2

Hi,

Thanks for replying. In the ITIN application, line 6d asks for the Date of entry into the United States. My spouse has never entered into the US, which prompts me to ask this question. Do I put N/A here or can she apply for ITIN at all without entering the USA?