Foreign Spouse, no SSN, separately live (California filing)

[ksingh]

Hello community,

I researched a couple topics regarding this situation, but still have a couple outstanding questions

My situation:
I have been working and living in California. I married my wife in mid 2022 when I visit her aboard. She does not have SSN, ITIN. She does not receive income related to US source. We currently live separately (she never come to US).
I do not have an intention to claim any addition benefit.

Federal: I understand that I will need to complete tax preparation. put place holder SSN ([removed]), and then choose to file by mail. Print document, write off and put NRA, and then mail the form to IRS.
State (California): Can I just do the same with federal one? I could not find any suggestion basically.

Also, I was preparing my tax on the Turbo Tax Online. Does it mean I have to complete the review, then purchase and the option to print form (to file by mail) will be available afterward?
I am just afraid if the system will try to e-file right away after I complete the payment.

Not sure if I should get the license for desktop application instead.

Much appreciate responses.

[DavidD66]

The program will not automatically e-file your return.  You will be given an option to print and mail your return after you complete your return.  If you are using TurboTax Online, you can complete your tax returns without filing.  If you want to review your return you will need to pay for TurboTax and then you will be able to print your entire return or specific forms/schedules prior to filing.  You will still be able to make changes prior to filing. Follow these steps to print a preliminary copy of our return in TuboTax Online:

• While logged in and working on your return, click on Tax Tools
• From the drop down menu click on Print Center 
• Click on Print, save or preview this year's return
• On the next screen click on "Pay Now" 
• You may be prompted to "Go to My Info" if you need to add additional information
• Submit your payment information and you will be able to print your tax returns

Note, you must pay by credit card in order print or preview your preliminary return.  You will not be able to pay using your federal tax return.completing it, you can do so. 

You will need to print and mail your Federal return and your state return, with a copy of your federal return attached.  

If you don't want to file jointly, you can treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse’s non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

Since your wife does not have a Social Security Number or a ITIN, you will need to complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf).  This form will be attached to your tax return.  Turbo Tax does not support the Form W-7.  Tax returns with a Form W-7 should be mailed to the Austin TX address. 

A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state.

You can also submit tax returns with W-7 forms by mail to:

• Internal Revenue Service
• ITIN Operation
• P.O. Box 149342
• Austin, TX 78714-9342

[ksingh]

Hi @DavidD66 

Thank you for answer.

Is it possible for me to not include W-7 at this time. I found that it requires my wife signature, but she is living aboard. I am planning to prepare the W-7 for CY2023 tax filing.

[DavidD66]

You indicated that you are married, which means you can either file a joint return with your wife, or you can file Separately.  When you are Married Filing Separate, you have to provide your spouse's name and social security number or ITIN if the spouse is not eligible for a Social Security number.  If the spouse doesn't have an ITIN, you can file without one, if you submit an application for the ITIN with the return.  I suggest you fill out the W-7 and send to your wife to sign and return to you so you can include it with your tax return.  

[ksingh]

Does it mean I can file 1040 without SSN/ITIN of my spouse by hand written NRA, and because she does not want to apply for ITIN at this moment, we don't need to prepare/submit W-7?

...it looks like the best practice should have W-7 ready to request for ITIN, but I saw other responses seem to advice that we should be ok not to apply at this time. So it become our struggle to prepare documents in short period of time if we must request for it...

[MarilynG1]

If you don't wish to attach Form W-7 to your mailed in return, you could file as Married Filing Separately.

You will still need to mail your return with NRA in the spot for your wife's SSN/ITIN.

Or, you could apply for an Extension online so that you have extra time to mail the W-7 to your wife for signing and returning, and then be able to take advantage of the increased Standard Deduction for Married Filing Jointly. 

@ksingh 

[ksingh]

Thank you Marilyn.

I am not looking for MFJ at this time as we haven't prepared for documents of her non-US income. So, I would like to keep things separated as best as I could.

This is much relieved. I can go ahead without having W7.

Thank you David as well.

I appreciate the steps about mailing the federal and state return. I will need to attach a copy of federal return when I mail in state return.