How to file state tax return for Ohio after getting ITIN for your spouse living abroad?

[fastesthorse]

I was married to my spouse in 2023 in Nepal. She lives and goes to school there at the moment and hasn't been to US yet. I had filed for her I-130 and it's ongoing and might take few years to approve.

When it came time to file taxes, I decided to do Married Filing Jointly (MFJ), so I applied for her ITIN with W-7 form + 2023 federal return + certified copy of her passport > mailed it to IRS.

I had made the statement/election to treat my nonresident alien spouse as a US resident during the filing.

I got the ITIN now. The federal filing was done while I filed W-7, right?

And now I need to take care of state return, right?

During state filing, I got this question and I'm not sure what to select:

Nonresidents who meet the required criteria and wish to establish an irrebuttable presumption of non-Ohio residency for the tax year instead of filing Form IT NRS. Does the Taxpayer want to make this election?

Taxpayer: Yes or No
Spouse: Yes or No

I guess the answer should be:

Taxpayer: No (Because I live in Ohio)
Spouse: Yes (Because she lives in Nepal)

The only reason why I'm asking this question is because I'm confused if I should be selecting "Resident" for my spouse too because I had made that election to treat her as "US Resident" during W-7 filing. But I guess "US Resident" doesn't make her a "State Resident"? Is that right?

After this, all I need to do is print this and mail it to Ohio Department of Taxation?

Is this the right way to do taxes after getting ITIN for your spouse after W-7 approval? Am I missing anything?

Thank you!

[DaveF1006 · Accepted solution]

Yes, you are correct. When you make the election to treat your nonresident alien spouse as a U.S. resident for federal tax purposes, that applies only to federal taxes—not state residency. Each state has its own residency rules, and Ohio does not automatically consider a spouse a resident just because they were treated as a U.S. resident for federal tax purposes.

For the Ohio state return, your selections should be:

• Taxpayer: No (since you live in Ohio)
• Spouse: Yes (since she resides in Nepal and does not meet Ohio residency criteria)

This election establishes an irrebuttable presumption that your spouse is a nonresident of Ohio, meaning she won’t be taxed as a resident in Ohio.