Can I file married jointly while applying for an ITIN for my spouse?

[Anonymous]

I'm a resident alien on the student visa who's been here since 2012, I married my wife in 2019 and she moved into the states on a spouse visa in September 2019. Can I file jointly and apply for an ITIN for her at the same time? I've gotten conflicting answers saying I can and cannot.

Why can't we just do a paper file with her W-7 (and her verified docs) attached to my tax return? I know she's a non-resident alien, but can't we just do a statement to elect her to be treated as a resident alien? Or am I missing something else?

[DavidD66]

Since you were married on December 31 you have to file as MFJ or MFS. As a US Citizen or a Resident Alien, you have two choices in filing your taxes.

Option 1

Treat your spouse as 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. If your spouse has a social security number you will use it.  If not, you will need to apply for a number using Form SS-5.  If your spouse is not eligible to apply for a Social Security number, 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.

Option 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.

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

If everyone on the tax return has a social security number or ITIN, you should mail your return to the address listed in the 1040 instructions.  Tax returns with a Form W-7 should be mailed to the Austin TX address.

[guilhermeludwig]

in the option 1 item 2, Do i need to use the SSN 999-99-999 for my spouse? and the print the file, white-out her SSN number, put the W-7 together and that's it?

[ThomasM125]

That is correct, but you have to attach a statement signed by your spouse where she agrees to be taxed on her worldwide income.