Filing taxes "Married Filing Jointly" with a nonresident alien spouse who has never entered the U.S.

Forum|Forum|2 months ago
May 21, 2026
1 reply
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Hi, my situation is this. My wife is a nonresident alien who still lives overseas and has never entered the U.S. Can I still file "Married Filing Jointly"? Since, this would be more beneficial for us. If so, I assume I need an ITIN. We've both elected to treat her as a U.S Resident for tax purposes. We have a signed paper sent through me by email from her, or does it needs to be wet ink? For the ITIN application W7, can I have a photocopy of her signature on the document sent back to me through email? Or does it need to be the actual document with wet ink? Can I mail this application into the IRS with my taxes even though they did not physically see her sign it, even though she has never entered the U.S? And still receive an ITIN for her?

I have not been able to get a clear answer on this not even from an IRS tax accepted agency. Which have told that she needs to be present in the U.S to sign the W7 application for an ITIN in front of the accepted agent and was confused on what filing status I should use. If this is true, then why do we even have the option to mail in the tax returns with the W7 application if I can get her wet signature??? Does she have to be present in the U.S or living in the U.S to do "Married Filing Jointly"? or do I have to just do "Married Filing Separately"? And is her foreign passport acceptable for tax purposes?

Can someone help me with this, please?

Not A Product Question

pk_

Level 15

@EvilZeroSc , While I hear your frustration, I am surprised at your statement about not getting an answer. I say this because I have personally answered this same question many times over the years. On a better note -- YES, you can indeed file as MFJ:

(a) My assumption here are -- 1. You are yourself a US person ( citizen/GreenCard/Resident for Tax purposes); 2.your marriage is recognized in the country where you spouse is a national/resident of and therefore recognized by the US; 3. the country itself and/or your spouse is not a sanctioned country/person/entity by US;

4. your tax-home is US or in the country where your spouse is

(b) You can file MFJ, include her world income in your filing, a request signed by both of you, asking for her to be treated as a Resident for Tax purposes ( generally wet signature )

(c) You also will need to include a W-7 plus supporting documents ( generally original or certified copies through an agent --- contact nearest US consulate for name of local agent) to get her ITIN issued retroactively.

(d) Because of the above items , you will need to file by mail. The address is per instructions for form W-7.

Note that -- 1. Once she choses to be treated as a resident for tax purposes, it applies to all future years. If she cancels this in the future she can never ( as NRA) request to be treated as a Resident again; 2. Under this request, her world income gets taxed by the USA ( even though both FTC and FEIE are available to her ), the for-sure benefit is standard deduction.

Is there more I can do for you ? If you need to , you are welcome to add to this thread or for privacy can PM me ( NO PII--- Personally Identifiable Information allowed ).

EvilZeroScAuthor

Level 2

Thank you, and I didn't mean here at turbo tax. But, from several different other socials and even the certified tax assistance for the IRS here in my city told me it was fraud to get an ITIN without her being present in the country. That she needs to sign the W7 in front of the certified tax assistance. Because I had my documents ready with a photocopy of her signature. But, I don't think she knew what she was talking about in regards to my situation.

(generally wet signature) - Does this mean at their "discretion"? They would like a wet signature, but they'll accept a printed copy? Because I am incline to just mail this return off with her printed signature.

Also, in line 6d where it says "Date of entry into the United States" on the W7. I assume I am to put "Never entered the United State"? I found this answer on another posters thread from one of your tax experts. Is this correct?

Yes, your assumptions are correct in regards to "a" and "b".

Thank you for answering my questions.

pk_

Level 15

@EvilZeroSc , thank you for your response:

1. Generally IRS asks for original passport but does accept copies with certification. There are agents in most countries--- that is why I suggested having her contact the nearest US consulate -- they often have an IRS section / representative. You can always file MFJ along with the W-2 docs ( copies ) and let the IRS tell you if they will accept or need more.

2. Yes , if she has never visited US and is not currently in the USA, you should so state

3. Your filing is under Perjury jurat.

4. If the response you got from IRS certified TaxAide/AARP etc. then I know they are not trained to handle complex and/or foreign /NRA situation ---- I did that type of volunteering for five years in the late nineties. There are many NRAs , living abroad but having to file US return because of US sourced income and therefore need ITIN. Your case is slightly different but not uncommon. I am assuming here ,of course, that in the near future you both have intent to settle down in the USA.

Is there more I can do for you ?