Getting an ITIN or SSN | USA

[noviceattax]

I am asking this on behalf of my wife. 

==== Her question is following ====

I recently came to the USA and am on F2 visa (student category). I am not working professionally in the US and am not getting paid from any source. I want to get an ITIN (or SSN) issued before the financial year ends. What is the process for that? I tried calling IRS multiple times, but was never able to speak to an agent. Also, I didn't find the application process on the website.

Also, do I need to apply from state of my residence only? Or can I apply it from any other state too? I am asking this because I am planning to visit friends in different states during the holiday period.
=======================

People told me that I will have to apply for her ITIN with my tax return. Can I do that with TurboTax as well?


P.S.: This question is on behalf of my wife.

[Critter-3]

Each person on the tax return needs either a SSN or ITIN number in order to successfully e-file.  The Individual Tax Identification Number, or ITIN, allows taxpayers who don't have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting.

Both resident and nonresident aliens may obtain ITINs regardless of immigration status. Nonresident and resident aliens, their spouses and dependents can apply for an ITIN if they are not eligible for an SSN. Here’s who might need an ITIN:

• Nonresident aliens who are required to file a tax return
• Resident aliens who are required to file a tax return due to the number of days they reside in the U.S.
• Dependents or the spouse of a U.S. citizen or resident alien
• Dependents or spouse of nonresident alien visa holders

Tax filers who live abroad can also obtain an ITIN.   Nonresident Alien Spouse - IRS options

How do I get an Individual Taxpayer Identification Number (ITIN)?   

[noviceattax]

Thanks, @Critter-3. So, how can I get an ITIN for my wife? This answer at money stack exchange says that one can apply for ITIN only at the time of filling? Can you please tell me the process to get an ITIN?

united states - Getting an ITIN or SSN | USA - Personal Finance & Money Stack Exchange

[Critter-3]

Yes ... you attach the return to the W-7 application and mail it to the W-7 address.  It cannot be sent in prior to filing the return. 

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 you are 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

 

How do I file with a W-7?

TurboTax doesn't include Form W-7, so you'll have to download it directly from the IRS, fill it in, and print it out (see these IRS instructions for help with that).

Then, complete your return as you normally would. Leave the applicant's Social Security Number field blank, and disregard any warnings about the empty field or missing health care info for the applicant.

When your return is finished, go to the File section and follow the steps to print a paper copy of your return, as you won't be able to e-file with a missing SSN.

Bring your printed, signed return (along with any attachments per the filing instructions, such as W-2s or 1099s), the completed W-7, proof of identity, and foreign status documents to your acceptance agent or an IRS Taxpayer Assistance Center.

Alternatively, you can mail everything to:

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

See also General ITIN Information at IRS.gov.

[noviceattax]

Thanks a lot, @Critter-3, for the descriptive response. It is beneficial. Appreciate it. I have a few minor follow-up and clarification questions:

1. My tax residency in the US is Resident Alien (RA). My wife has joined me in the US in 2021 in the second half of the year. It is the first time she has come to the US. Will she be treated as RA or NRA? In the following step, you suggested writing NRA by replacing the dummy SSN. Should it be NRA or RA?

   ---

   Where you are asked to enter the spouse's Social Security number enter [removed].  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.

2. Is my following understanding correct: "If I am filling for her ITIN with my 2021 tax returns, then I can file as married filing jointly and take specific benefits for that." Is that correct?
3. Also, my wife has lived only for a couple of months in 2021 in the US with me. Can I still file my returns as married filing jointly?

[Critter-3]

1. My tax residency in the US is Resident Alien (RA). My wife has joined me in the US in 2021 in the second half of the year. It is the first time she has come to the US. Will she be treated as RA or NRA? In the following step, you suggested writing NRA by replacing the dummy SSN. Should it be NRA or RA?

   Where you are asked to enter the spouse's Social Security number enter [removed].  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.     

   In your case leave it blank ... the IRS will fill it in when the ITIN is issued.
2. Is my following understanding correct: "If I am filling for her ITIN with my 2021 tax returns, then I can file as married filing jointly and take specific benefits for that." Is that correct?   Correct
3. Also, my wife has lived only for a couple of months in 2021 in the US with me. Can I still file my returns as married filing jointly?  YES

[noviceattax]

Thank you.

[noviceattax]

Hello @Critter-3,

I was looking at the form W7, its last section is about an acceptance agent. Instructions for the form talks briefly about it at the bottom of the page.

Is it mandatory to take it to an acceptance agent? I was planning to mail by form.

Thanks.

[LoganathanB]

The ITIN application (w-7) is to be submitted when you file the tax return and she should be on the tax return. The CAA will verify the original identification document(usually it is a passport that satisfies the requirement) and mail it to ITIN operations at Austin along with the tax return. You can search for a CAA in your area on the IRS website.

The other alternative is to make an appointment with IRS office in your area and show them the original documents along with the tax return. They will verify the original documents and return them to you. They will send it to ITIN operations Austin for allotting an ITIN.

[noviceattax]

Thanks a lot, @LoganathanB,

Those are the only two options. Right? I cannot just mail all the forms and required documents?

Also, if I have to go to an IRS office, is it mandatory to go to an office in my city of residence, or I can go to any IRS office even in another state? Please note, we are international citizens and my status is Resident Alien but my wife has come to the states only in mid-September 2021.

[DianeW777]

Yes, you can mail the form and required documents. You could choose any IRS office depending on where you are at any given time.

The instructions for applying for an ITIN are included here for you.  The tax return should be prepared using 999-99-9999 for the person without an ITIN.  When the return is printed you should remove that number and leave it blank.  The Form W-7 will be attached to the tax return and the IRS will issue the ITIN.  Expect a long period, but as long as you apply for it they will issue it and process the tax return.

• How do I get an Individual Taxpayer Identification Number?
• How do I file with a W-7?
• Contact your Local IRS Office

You can choose either option you prefer. @noviceattax

 

[noviceattax]

Thanks a lot, @DianeW777  for telling me the details. To clarify about mailing the forms.

Questions:

1. We can leave the "Acceptance Agent Only" (see the attached picture) section in the w7form empty and mail the form with the tax return. Correct?
2. When you say "Send the required documents with it" you mean a copy of the documents (like passport, Id-card, and other immigration documents). Right?
   

   

[JohnW152]

Yes, you can leave the "Acceptance Agent Only" section blank if you’re not using an acceptance agent.   

As far as documentation is concerned, you’re correct.  See Supporting Documentation Requirements and Additional Documentation Requirements in the Instructions for Form W-7 for more detail.

Copies are acceptable, but they have to be "certified" to the IRS's standards.

According to Supporting Documentation Requirements on page 3 of instructions linked above,

You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7. A certified copy of a document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency.  You may be able to request a certified copy of documents at an embassy or consulate.

Please read the entire section in the link above, just so you're clear as to what's acceptable. 

@noviceattax