First time filing taxes as an NRA with spouse

[kartu]

So we had our taxes filed and the place we filed at messed up and filed my husband as single where in fact he is not. We quickly had them prepare an amendment as we wished to file our taxes as married filing separately as I currently live and work in a different country and already filed my taxes here, just to avoid confusion.

Since it's our first official tax year together I didn't have and ITIN so when we filed for the amendment we also sent my ITIN form to the Austin IRS office as that's where the ITINs are given. I have no US based income and we filed separately.

Are they going to give me an ITIN just so we could fix his taxes? Did we do the right thing since filing a joint wasn't the best option for us? How long might it take to see his taxes amended ? 

[Opus 17]

You are a nonresident alien? Did you have income in the US?  Your spouse is a US resident or citizen who had income in 2019?

If you are a nonresident alien and you did not have United States income in 2019, and if you are not filing a joint return with your spouse, then you do not need to file any US tax return and you are ineligible to receive an ITIN.  Your spouse must file as married filing separately. In the space for spouse’s Social Security number, he will write “NRA”.  Since he has already filed as single, he needs to file an amended return as married filing separately.

If you did have United States income as a non-resident alien, then you would file a married filing separately return listing only your United States source income. You would also prepare a W-7 application for ITIN. Then, you mail your tax return and the W-7 and any required proofs to the address for W-7 processing. After the IRS issues the ITIN, they will process your tax return.

Your other option would be to file a joint return with your spouse. However, in this case, you would have to list and report and pay tax on all your worldwide income. (You would get a partial offsetting credit for taxes paid to another country.)  In that case, your spouse would file an amended return changing his status from single to married filing jointly. Add all of your information including your income and four in taxes paid. Print the return and write “NRA” in the space for spouses Social Security number, and send the amended return, the W-7, and required proofs to the IRS as before.

[Opus 17]

If you have no US income, you are ineligible for an ITIN, unless you apply for the ITIN with a tax return, or you are covered by a tax treaty or special circumstance as explained in the W-7 instructions.  You must have financial ties to the United States before and ITIN will be issued, and usually that means you must file a tax return.

[kartu]

We already sent off the ITIN form AND the amendment. What should we do?

[Opus 17]

If you have no United States sourced income, and if you sent an amended return for your spouse as married filing separately, then you are done.

You do not need to file a tax return if you have no United States sourced income. The IRS either will or won’t issue the ITIN, depending on how your situation fits their rules, but as long as you don’t have any financial connection to the United States, you don’t need an ITIN.

[kartu]

Will they fix it even if I can't get an ITIN?

[Opus 17]

There’s nothing to fix. If your spouse files a married filing separately return, and you are a nonresident alien in with no US source income, then your spouse does not need a tax number for you.

The IRS might still issue an ITIN at this point, but it would not have been required as long as your spouse is filing separately and you have no US source income.

[kartu]

That's the thing, his initial filing was single. Then we filed an amendment form to change it to filing separately with an ITIN application. We put applied for in the SSN/ITIN slot on the amendment.

[Opus 17]

I don’t think you are reading my answers carefully. Please don’t rush and don’t be nervous.

Your spouse was not required to provide an ITIN for you, as long as they were filing separately and you have no US source of income.

The fact that you applied for one should be harmless. Either the IRS will issue you an ITIN, or they will send you a letter saying you are not eligible because you have no US source income and did not file a joint return.  But in either case, there is nothing more that you need to do for this tax season. Filing the amended married return for your spouse corrected the situation.