Complicated tax situation which option to choose

[bristertax]

Hi all,

I have bit of a complicated situation. I married a foreign national in 2023. In 2024, I filed my taxes as married filing separately. I had to paper file as my spouse did not have a ssn.

My spouse will be entering US in May of this year. After entering she will receive her ssn and green card. From my research I have two option for filing taxes this year.

Option 1: File married filing separately and then amend the taxes after she receives her ssn. I can’t file joint because she needs to request ITIN and has to send original passport as an additional evidence which is not possible.

With this option, I read that we won’t be eligible for certain credits like EIC since ssn is needed on or before the due date of the return that is filed. I don’t mind this as we wouldn’t qualify for these credits anyways. My concern is that will we be able to use higher standard deduction when we amend to file MFJ.

Option 2: File for extension so that we can use wife’s ssn and file jointly. When I fill out extension form 4868, I read that I can put “ITIN TO BE REQUESTED” for my spouse since she doesn’t have ssn. Is that right? This means I have to mail this form and can not e-file?

For my state, NJ, I found following instructions for extension:

You enclose a copy of your federal Application for Automatic Extension, if filed by paper, and fill in the oval on the front of your NJ-1040; or  You file Form NJ-630. Does this mean I have to do nothing now and then just file by mail and just check mark on NJ-1040 where it says “federal extension filed” when I eventually file my taxes. And should I just pay my tax online before the deadline of April?

I’m leaning more towards Option 2 as I heard that there’s a huge backlog of forms 1040X

[pk]

@bristertax , just so I  understand the situation:

(a) You a US person ( citizen/GreenCard ), having a US tax home

(b) Married to an NRA in 2023 and file  by mail MFS

(c) Spouse will be entering the USA in May of 2025  ( which visa ?   or is she already approved for GreenCard ?

If she is entering on a family visa ( K ? ),  then it may be better for you to file  MFJ, along with W-7 -- ITIN application plus  certified copies of the docs required.  Most  US consulates  either do it themselves or know  IRS certified agents for this purpose.  You can also file this as soon as she is in the country ( and based on her situation ).

If she is already granted a GreenCard and just has to enter the country, then  just file MFJ, once she is here.

I am suggesting these diff. options because  with the current situation, visa processing and admission into the country is  at best time consuming and somewhat uncertain.

I don't know if I have answered your query satisfactorily.   If you need more on this , please add to this thread.

[bristertax]

Thank you for your answer.

She will be entering through Ir1 visa so she will get her green card and ssn couple of weeks later probably by end of June.

You suggested that I file MFJ with w-7 and certified copy as soon as she's in country.  However she's coming in end of the May which is later than the due date for filing taxes.  Wouldn't I need to do an extention?