Filing taxes - claiming non resident alien spouse for tax purposes - changes in 2019?

[bhuether]

Hi, I am about ready to mail in a 2019 tax return with a refund. I am US citizen living overseas with my foreign wife.

I thought I understood what I need to do based on a previous post I made:

https://ttlc.intuit.com/community/taxes/discussion/re-living-overseas-with-non-resident-alien-wife-a...

But now I just read this

https://www.irs.gov/instructions/iw7

and now I have no idea. It says 

"

What’s New

ITINs for spouses and dependents who reside outside of the United States.

 

Spouses and dependents residing outside of the United States shouldn’t apply for, or renew, an individual taxpayer identification number (ITIN) unless they qualify for an allowable tax benefit. Examples include a dependent parent who qualifies the primary taxpayer to claim the head of household filing status, or a dependent who files his or her own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. For tax years 2018 through 2025, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents."

Can someone tell me

1) Based on above, can I even file jointly as I had planned? My wife has no income to report, so I am simply trying to file jointly for the benefits of a joint return.

2) How do my wife and I show the IRS that we elect to file jointly for tax purposes, with status of my wife as non resident alien? Do I just write a statement to that effect, and we sign and print and attach to my 2019 return?

Thanks in advance!

[Critter-3 · Accepted solution]

Can someone tell me

1) Based on above, can I even file jointly as I had planned? My wife has no income to report, so I am simply trying to file jointly for the benefits of a joint return.   You are reading about the suspended exemptions which doesn't affect you. 

2) How do my wife and I show the IRS that we elect to file jointly for tax purposes, with status of my wife as non resident alien? Do I just write a statement to that effect, and we sign and print and attach to my 2019 return? YES ... follow the W-7 instructions and mail the return to the W-7 address as instructed. 

[bhuether]

Ok, thanks!  Even if my spouse does not have any income to report, do I still have to attach some form declaring 0 income?

thanks!

[Critter-3]

If you are a US citizen and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return; it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/questions/1944348-how-do-i-print-and-mail-my-return-in-turbotax-online

If you are filing your tax return as Married Filing Jointly you must apply for an ITIN with the tax return and you would need to be providing a statement with your tax return that you want your Nonresident Alien Spouse Treated as a Resident.  See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad pages 6 and 7 - https://www.irs.gov/pub/irs-pdf/p54.pdf

Go to this IRS website for ITIN information - https://www.irs.gov/individuals/international-taxpayers/general-itin-information

[bhuether]

Hi, I have the election statement, the W-7, and the joint return all ready to submit to the W-7 instructions address.