topic Applying for ITIN for military spouse in Tax help for military filers

Applying for ITIN for military spouse

john699 — Tue, 23 Mar 2021 02:05:01 GMT

I am applying for an ITIN for my wife and we have got all the documents ready to mail to the IRS, but I just realized that the state return is mailed to a different address and I also know that the State's Department of Revenue would not process my tax return without a SSN or ITIN. Can I attach form W-7 to my state return and write ITIN TO BE REQUESTED or do I have to fill out form 4868 to apply for an extension, even though I am ready to mail my federal tax return right now? My state of residence is California.

Re: Applying for ITIN for military spouse

MaryK4 — Tue, 23 Mar 2021 00:58:53 GMT

Every state has its own rules and laws so without knowing which state, we cannot provide guidance.

Re: Applying for ITIN for military spouse

john699 — Tue, 23 Mar 2021 02:04:13 GMT

My state of residence is California.

Re: Applying for ITIN for military spouse

ReneeM7122 — Thu, 25 Mar 2021 01:53:40 GMT

No, you can't attach Form W-7 to your CA tax return and write ITIN TO BE REQUESTED. It will be rejected and/or it will not be processed without either a SSN or an ITIN. If the ITIN does not arrive before the filing deadline, you should file an extension for your state until it arrives.

Re: Applying for ITIN for military spouse

john699 — Sat, 27 Mar 2021 14:41:27 GMT

@ReneeM7122 Are you sure? Because other people have told me that I can attach form W-7 to my CA tax return, and when I contacted the Franchise Tax Board, they also told me I only needed to write "ITIN APPLIED FOR" in the boxes where they ask for my wife's SSN. Also, on the FTB website, it says that CA has an automatic extension until October so I would not need to apply for an extension even if I miss the filing deadline.

Re: Applying for ITIN for military spouse

ToddL99 — Sun, 28 Mar 2021 15:47:49 GMT

As @ReneeM7122 advised, wait until the IRS issues an ITIN and then file the CA state tax return.

2020 Instructions for Form 540 does not provide a method for filing a joint tax return when one of the joint filers does not have a SSN or ITIN. There are provisions for including a dependent with no SSN or ITIN (FTB Form 3568), but not a joint filer.