Filing 1040NR since I'm on F1 visa. My spouse on F2 without SSN/ITIN. Being Indian citizen, Can I claim standard deduction AND claim my spouse as dependent by filing ITIN

[diny]

I am filing my tax returns on 1040-NR since I am a non resident alien on F-1 visa. My spouse on F-2 visa without SSN/ITIN. I am also a citizen of India and would like to take benefit of Tax treaty Article 21.   I was wondering if I can claim standard deduction (no itemized deductions) as well as claiming my spouse as a dependent by filing her ITIN.

[LinaJ2018]

When did you and spouse first enter the US?

[diny]

Oct 2017

[ravit-thapar]

Did you file 1040-NR as "Married filing jointly" or "Married filing separately", or some other option? Also, did you send Form 8843 for yourself and your spouse? Could you please let know? I am in the exact same situation as you were. Thanks in advance for your help!

[bine22 · Accepted solution]

yes, students from India can claim the standard deduction and an exemption for a spouse and dependents on your 1040NR. See here https://www.irs.gov/publications/p519#en_US_2017_publink1000222452

Turbotax does not support form 1040NR. Make sure to file form 8843 for you and your spouse as well

[diny]

Do you happen to know which option I have to choose in W7 form?
a) Nonresident alien required to get an ITIN to claim tax
treaty benefit.
OR
g) Dependent/spouse of a nonresident alien holding a U.S.
visa

[pjd0501]

Would that be $12,700 exemption then instead of $6,350?

[pjd0501]

Would that be $12,700 exemption then instead of $6,350?

[TaxGuyBill]

@pjd0501   The exemption amount on a 2017 tax return is $4050 per person (Line 40 of your Form 1040NR).

[ravit-thapar]

Do you file 1040-NR as "Married filing jointly" or "Married filing separately", or some other option when husband is on F1 visa and spouse is on F2 visa? Could you please let know? I am in the exact same situation. Thanks in advance for your help!

[diny]

@ravit.thapar if filing 1040NR and if you are from India, you are not eligible to file Married Joint. File Married filing separate. If wife has no SSN (because of F2 visa); then you can claim them as dependent but write SPOUSE and put in ITIN. If no ITIN, apply for it and write 'APPLIED' in SSN field for dependent.

Also these instructions were for those filing in 2018 for 2017 income. Not sure if something changed because of new tax law starting 2019.

[ravit-thapar]

@diny Thanks for the response! As you mentioned, my wife has no SSN and also no ITIN.

1. So, can I apply for her ITIN (using Form W-7) along-with filing for my 2018 Taxes? Also, do you remember which option you chose for W-7 form: (a) Nonresident alien required to get an ITIN to claim tax treaty benefit. OR, (b) Dependent/spouse of a nonresident alien holding a U.S.visa?

2. Did you also file Form 8843 (“Statement for Exempt Individuals and Individuals With a Medical Condition”) for yourself and your spouse, since spouse has no US income?

3. Lastly, do you know if all of these above forms can be filed electronically online?

Thanks again. I appreciate your help!

[diny]

@ravit.thapar I believe we chose option(b) but it should not matter as option (a) is applicable as well. We forgot to file 8843 for spouse but I hope it is fine as they are claimed as dependent. I thought e-file was not available last year so manually filed. I used services of HR Block for peace of mind (rejected filing, amendment, audit protect) but they are useless...I had to teach them how to file my taxes to get maximum benefit. But definitely helped for ITIN.

My suggestion is to either approach some tax prof who works with NRIs for this year and the first year you might get H1 as its a little complicated. They will know how to get maximum benefit. If you want to file yourself, read pub519 and others that are applicable for you to get more insight. And ofcourse ask question here.

I wish turbotax supports NR filings but I really appreciate their help forums like this. SprintTax is the worst software all over. TAct helps a little but doesn't suit your needs either. Good luck!

[ravit-thapar]

@diny Thanks again! I too talked to an HR Block Tax Advisor and she said my category is totally different, neither filing separately nor jointly, there's some other altogether some different category, which I am pretty sure she wasn't sure herself. So, I am not that confident with the HR Block folks. I'll probably lookout for some NRI-specific tax prof as you pointed out. Thanks again for all the info, this was very helpful! 🙂

[sushmac]

I am helping someone file for their spouse's ITIN. He is on F1 visa, his wife on F2. Since their is no personal exemption anymore, is there even a benefit to applying for ITIN?

Will he get a standard deduction of 24,400 on his taxes for 2019?