Can I file as Married filing jointly without ITIN? I got married in Feb 2016 and my wife is still in India. She is on H4 visa and will come to US in May 2017.

[discovercity]

Hi,

I have multiple questions:

1.Can I file as Married filing jointly without ITIN? I got married in Feb 2016 and my wife is still in India. She is on H4 visa and will come to US in May 2017. She was here for a month in 2016.

2. If I cannot file without ITIN, do i need to wait until she is here in may 2017? If yes, then how do I file for ITIN? I believe now it can be done only with 1040 form. And I think i would need to apply for extension also for federal and CA state.

3. Can i use turbo tax to apply for extension and then submit my taxes in may 2017?

Kalpesh

[Opus 17]

1. yes, but you have to report and pay US tax on her India income (subject to a tax credit for any foreign tax she pays).  You apply for the ITIN as part of your tax filing.

2. To get an ITIN you attach form W-7 (ITIN application) to your tax return.

3. Yes.

Read more below,

If you are a US taxpayer (citizen or resident alien) married to a non-resident alien you have two choices.

You can file as married filing separately. You do not list your spouse as a dependent.  Leave the spouse's SSN blank.  You will be prevented from e-filing.  Print your return, write "NRA" for the spouse's SSN, and mail in your return.  Married filing separately has the highest tax rates and many deductions and credits are reduced or disallowed.

Or, you can elect to treat your spouse as a US resident for tax purposes.  This means you can file as married filing jointly, which has lower rates and better deductions. But it means you must report and pay US tax on your spouse's worldwide income (subject to a deduction for foreign taxes that they paid).  You still can't e-file, and you will have to use a fake SSN to get through the health care section (try 999-88-9999).  Then print the tax return, use some white out to blank the fake SSN and write "applied for".  Also download and print a form W-7 to apply for an ITIN (international tax ID number) for your spouse.  Mail the tax return and the W-7 to the address in the W-7 instructions, not the normal tax return mailing address.

You can't file as single. 

More info here,

https://www.irs.gov/individuals/international-taxpayers/u-s-citizens-and-resident-aliens-abroad-nonr...

https://www.irs.gov/publications/p519/index.html

https://www.irs.gov/uac/about-form-w7

[discovercity]

Do i need to apply for extension of deadline as well? As she will be here only in may 2017. For applying ITIN does she have to be physically present in USA?

[Opus 17]

You can file an extension if that makes the process easier but you don't have to.

If you are making the election to file a joint return, she does not have to be physically present to apply for the ITIN, but she will need to sign the W-7, so you will need to mail it to her, then have her mail it back so your can mail it to the IRS (or take it to her if you visit her first).  

Because this is somewhat complicated, you can file an extension request and wait to file your return with the W-7 until she arrives in the US.

[discovercity]

Thanks this helps.

[discovercity]

Hi,

I have another question:

II was filling up my personal summary and came across this question.What should i put in state of residence for my spouse? CA or Foreign?  She was in US for 33 days on H4 visa. Now she we be back in May 2017.

I am California resident on H1B visa since last 4 years.

I am filing jointly.

If I put foreign than for state tax its asking me to file 540NR which is for non resident alien.

Thanks,
Kalpesh

[Opus 17]

See if either of these old answers helps

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2976309-what-do-i-choose-for-spouse-s-state-of-residence-if-i-am-m...>

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2932835-resident-alien-married-to-non-resident-spouse">https://ttl...>