If you are a US citizen or resident alien and you
are considered married as of the end of the calendar year, you will only be
able to file as either married filing separately or jointly. (You cannot file as single.)
To include your nonresident alien (NRA) spouse on your
tax return, if your NRA spouse does not have a Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN), you will need to apply for
one. To apply for an ITIN, you would use Form W-7 and would need to attached
your tax return to this form (see below). Please note, you will not qualify for
the Earned
Income Credit (EIC) without a valid Social
Security number (not an ITIN) for yourself, your spouse (if filing jointly),
and any qualifying children.
Click here for more information about Claiming Non-Citizen Spouse and Children On Your Taxes.
Here are some additional steps for filing married
filing jointly if spouse needs an ITIN.
- leave NRA spouse's SSN blank
and print a paper copy of your tax return.
- will may need to use an SSN
holder number for your NRA spouse to get through the health care section
(try 999-11-9999).
- skip error check section if
only error is missing SSN for spouse.
- under the file tab, you will
need to select "file by mail" and print a copy of your federal
income tax return.
- attach a statement, signed by
both spouses, to your joint return for the first tax year for which the
choice applies (Nonresident Spouse Treated as
a Resident).
It should contain the following information:
- A declaration that one
spouse was a non-resident alien and the other spouse a U.S. citizen or
resident alien on the last day of your tax year, and that you choose to
be treated as U.S. residents for the entire tax year.
- The name, address, and
identification number of each spouse.
- apply for NRA spouse’s
Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN). (You will need to apply
for a ITIN if filing married filing separately and taking an exemption for
NRA spouse and that NRA spouse does not have a SSN. (see option 3 below))
- attach a copy of your Form
W-7 (along with the necessary supporting documents) to your tax return
(For the supporting documents, one option is for your NRA spouse to get a
certified copy of his/her passport which will need to be
included with your tax return filing.) Click here for IRS
website ITIN - Frequently Asked
Questions .
- mail your tax return along
with your declaration statement, Form W-7 and supporting documents to
the IRS. According to the IRS, because you are filing your tax return as
an attachment to your (ITIN) application, you should not
mail your return to the address listed in the Form 1040, 1040A or 1040EZ
instructions. Instead, send your return, Form W-7 and proof of identity
and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply for an ITIN using the services of an
IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your
information to the IRS in Austin.
To file as Married Filing Separately (includes head of household (HoH), if you
have a "qualified relative"- see US citizens
and Resident Aliens Abroad - Head of Household) and you
are NOT taking an exemption for your NRA spouse.
- leave NRA spouse's SSN
blank.
- will have to use an SSN holder number to get through the health care section (try 999-11-9999).
- hand-write "NRA"
in all of the places on your tax return that require your NRA spouse's
SSN (IRS - Married Filing
Separately)
- skip the error check section
as long as your only error is missing spouse's SSN.
- mail in your return (you
will not be able to efile your tax return so choose "file by
mail" in TurboTax).
- mail to IRS address printed
with your return.
