Hello, my wife and my daughter do not ITIN. They are already life in USA on August 2018. could I claim they as dependents in my Tax return?

[beniendhartomuly]

Need they ITIN?

[DavidD66]

If you want to claim your daughter as a dependent, she needs an ITIN or Social Security Number.

In order for a dependent to be eligible for the Child Tax Credit, they have to be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.  

The $500 Credit for Other Dependents allows taxpayers a credit for certain dependents that don't qualify for the Child Tax Credit, such as qualifying children age 17 or older, adult dependents, and dependents who have an ITIN.

You cannot claim your wife as a dependent.  If you are a US citizen or resident alien, see the following for your filing options:

Since you were married on December 31 you have to file as MFJ or MFS. As a US Citizen or a Resident Alien, you have two choices in filing your taxes.

Option 1

Treat your spouse as resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  To do this follow these steps.

1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. If your spouse has a social security number you will use it.  If not, you will need to apply for a number using Form SS-5.  If your spouse is not eligible to apply for a Social Security number, 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.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.
3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.

Option 2

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

If everyone on the tax return has a social security number or ITIN, you should mail your return to the address listed in the 1040 instructions.  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

According to the IRS, it takes 6 to 10 weeks to obtain an ITIN. An ITIN will expire at the end of the year if it is not used on a federal tax return in the last 3 years.

[beniendhartomuly]

Thank you very much for your reply, I really appreciate it!,

I still have questions regarding option number 1:

1. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. If your spouse has a social security number you will use it.  If not, you will need to apply for a number using Form SS-5.  If your spouse is not eligible to apply for a Social Security number, 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.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.

Actually, I have filed my return for the 2020 period using Turbotax electronically. On that file, I wrote my status was single. Meanwhile, my correct status is married to a nonresidence alien. FYI, my status is a resident alien. My spouse has been living in the USA since August 2018, and we have a 4 years old daughter. My question is: how to change my status in tax return 2020 to become married, meanwhile, my spouse does not have ITIN?, because the form needs to fill the spouse's ITIN?.  Another case is; should I amend the file 2020 because I already sent the file to IRS?. Thank you.

Warm Regards,

Beni

[DianeW777]

The answers to your questions are separated and shown below for better clarification.

1. My question is how to change my status in tax return 2020 to become married, meanwhile, my spouse does not have ITIN?

   • You have two options. Married filing jointly or Married filing separately

   • If you are a US citizen or Resident Alien and your spouse does not have SSN or 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.  Only print and mail your tax return, it cannot be e-filed.  When you print the tax return erase or whiteout the Social Security number for your spouse and manually enter NRA for non-resident alien.

   • If you want to file jointly, you would need to make an election to claim your nonresident spouse as a resident. And you must include the W-7 to apply for her ITIN. Erase or whiteout the SSN and write Applied.

   • Click here Nonresident Alien Spouse

2. Should I amend the file 2020 because I already sent the file to IRS? Yes. You used the wrong filing status on your tax return.

   • Read the information carefully before you start your amendment.  This Form 1040X will be ready later this month.

   • How to amend (change or correct) a return already filed (and accepted at the IRS)
     • Review the information here to be sure you need to amend your return.
   • Steps to amend my 2020 return