How can I file taxes with my new foreign spouse who doesn't have a social security number

[aaronmacdonald]

I am an American citizen and got married to a foreign spouse in November 2015. My wife came on a K-1 fiancee visa, which has since expired and we are waiting on her green card application to be processed by the department of homeland security. Until we get her green card, she can't get a social security number, which I need to do our taxes. What are my best options for filing my 2015 tax return? We are both living in the United States now.

[Fern · Accepted solution]

Tax law states because you are married, you must file your taxes using either the Married Filing Jointly status or Married Filing Separately status.  Your spouse, will be considered a nonresident alien.

You have two choices in filing your taxes.
Choice 1
• Treat your spouse as a resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  

To do this follow these steps.
   1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
   2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse.  You will need to complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf).  This form will be attached to your tax return.  Turbo Tax does not support the Form W-7.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.
   3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.

Choice 2
• Treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse's non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.
   1.  If you file as Married Filing Separately AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your husband. You will need either a social security number or an ITIN for your husband to claim the exemption.

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

[chcaohan]

Same situation. But what if I do not want to claim an exemption for my husband, does he have to apply for ITIN or SSN?

[nikky-ngoc-do]

I chose Choice 1 (treat my wife from a different country as a resident). What is the address should I send the declaration statement and the tax return to?

[tshamu]

Can someone please answer the question "what if I do not want to claim an exemption for my husband, does he have to apply for ITIN or SSN?" I have the same predicament

[anaklein1040]

I am going to file Married filing separately. Do I still have to file a tax return for my husband? or do I just file mine.

[SweetieJean]

Please start your own question.

[lashondriataylor]

Similar Situation but my husband hasn't entered the country as of yet. We are in the process of filing for his spousal Visa

[neeraj-gupta-ny]

What about New York State taxes? The law requires that I e-file.

[mgbeat808]

What if you newly married and your wife lived outside the us?

[Hamiaah]

then you're saying that you're treating him as a resident you need to report his income his world in, US income and he needs to IGN or social security it says that at the have a blessed day

[Hamiaah]

List as non-resident alien filing separately then you don't need a social security or his income that's his problem

[Hamiaah]

My question is what if I married him gave him a Visa and now it's time for taxes but I find out he has a wife in Africa am I responsible for her to worldwide

[rolanb88]

My wife is from Argentina. I worked as a waiter in Nebraska, and to file my tax return in 2016, 2017 and 2018, I was instructed to put 999-99-99 for her SSN. I received my refund without any problems. I'm not sure if the info came from TurboTax or from the IRS.

[Rex Pope]

For what it is worth:

https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-head-...