You must file a dual status return or make an election to file a married filing jointly full year resident return. As you want to wait to amend your return to file jointly at a later date so you can apply for an ITIN, you must file a dual status return now. When you do amend your tax return to apply for an ITIN, you must elect to file a jointly filed tax return. You can find this election on page 9 of Publication 519 (link is below).
Dual status return (part year nonresident and part year resident) is filed in the first year or last year you are in the US (unless you elect to file a joint return with your spouse). Filing a dual status return is a bit complicated.
If you file a dual status return, you can only
use the filing status of married filing separately (if you are married) or
single. Also, you are not allowed to take the standard deduction.
In order to prepare
a dual status return in TurboTax, you will need to print a copy of the
nonresident return (Form 1040NR from the IRS website) for your tax on US income before arriving in the u There will most likely be no US source income to
enter for that time. Nonresidents are only taxed on US source income.
If you did have US source income during your nonresident part of 2018,
please let me know as you will need to complete a nonresident return with
Sprintax. Write on the top of the 1st page of the 1040NR, Dual Statement. You will need to write in your name
and address and input zero as your US source income (if that is the case).
Enter your filing status (single or married filing separately).
https://www.irs.gov/pub/irs-pdf/f1040nr.pdf
Then for the
resident part of the return you prepare in TurboTax, you are not allowed to use
the standard deduction, only itemized deductions if you are filing a dual
status return. Also, you can either file single (if you are single) or
married filing separately. You will need to enter a dummy SSN for your spouse in order to complete your return in TurboTax. You can enter 999-88-9999 as a "dummy" number. After you complete your return, you must print the return and "white-out" the dummy SSN and enter "NRA" (nonresident alien) in the space for the SSN. You cannot e-file your return.
You must suppress
the standard deduction. Instructions for this are below.
When your resident
part of the return is finished in TurboTax, print the return and write on top
of the return, Dual Return.
Put the 1040 on top
of 1040NR nonresident return and staple and mail to the IRS. You must
sign the 1040 before mailing. You do not need to sign the 1040NR
statement.
You will need to
staple your 1040NR and 1040 together and mail to the following address:
If you are not
enclosing a payment then use this address...
Department of the
Treasury
Internal Revenue
Service
Austin, TX
73301-0215
USA
If you are
enclosing a payment then use this address...
Internal Revenue
Service
P. O. Box 1303
Charlotte, NC
28201-1303
USA
Please see more help
on dual status returns see page 7 and page 32 of Pub 519.
Publication 519
You must choose
itemized deductions. Please follow the below instructions to switch to
itemized deductions.
TurboTax
Online instructions for how to change from standard deduction to
First, sign in and
make sure your return is open. You should see 2018 TAXES in your left-hand
menu as pictured below (if not, tap or click the upper-left corner to expand
the menu or select Take me to my return).
Once your return is
open:
- From the left-hand menu,
select Federal (on mobile devices, you might need to scroll down).
- Now select Deductions &
Credits near the top of your screen.
- When you get to Now it's
time for the fun part... Your tax breaks, scroll all the way to the bottom
and select Wrap up tax breaks (if you don't see this button,
select Skip to see all tax breaks, then scroll down again).
- Continue through the
interview until you see The Standard [or Itemized] Deduction is Right for
You, pictured below.
- On that screen, check the box
Change my deduction to see the dollar amount for each deduction.
- Select Continue if you
want to save any changes. If you're switching to the itemized deduction,
you may be prompted to upgrade.
You will need to
answer questions in TurboTax as to whether you had health insurance for every
month. You need to check that you had an exemption as you Spent 330 days or more outside the US.
If you file a dual
status return, you will need to also check that exemption that you Spent 330 days or more outside the US to avoid
the health insurance penalty.
