Hi, my wife is holding B-2 visa as a tourist to come to US. Can I file the tax jointly and does she belongs to RA or NRA?

The substantial presence test applies to both years but I think you mean, “Can I use 2021 days for 2020 for purposes of the substantial presence test?” No. The test is backwards looking.

To determine filing status, we’d have to know when your wife came to the U.S. and any previous visits and/or visas. And your status. Are you a resident or nonresident alien?

 

You can use Sprintax.com to help determine how to file.

 

If you are a resident alien, you can elect to file together with your wife as if you both are resident aliens or U.S. citizens. Your wife will need an ITIN or Social Security number. She would not be eligible for stimulus payments.

 

If you make this choice; the following rules apply:

• You and your spouse are treated, for federal income tax purposes, as U.S residents for all tax years that the choice is in effect. However, for Social Security and Medicare tax withholding purposes, the nonresident alien may still be treated as a nonresident alien. Refer to Aliens Employed in the U.S. – Social Security Taxes.
• You must file a joint income tax return for the year you make the choice (but you and your spouse can file joint or separate returns in later years).
• Each spouse must report his or her entire worldwide income for the year you make the choice and for all later years, unless the choice is ended or suspended.
• Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income.

Related Resource:

• Nonresident Alien Spouse

Thank you very much for the response! 

 

My wife is holding B2 visa now and she first came to the U.S. from July 2020 to Aug 2020 and then came for the second time from Nov 2020 until now (Mar 2021). Hence, she did not meet the requirement for substantial presence test. 

 

As I am the resident alien and my wife is non-resident alien, I plan to use married filing separately instead of jointly. If so, does she still need to apply for the ITIN number?

No, if you decide to file separately, you do not need to apply for an ITIN for her.  However, you will not be able to e-file.

 

When you file separately, you only need to report your own income and deductions. You do not need to report her portion.

• In the TurboTax program, as you enter the information, leave the SSN space blank
• After you complete entering all the required information, print out returns and required forms.  Enter “NRA” in the space for Spouse's identifying number. ( NRA stands for Nonresident Alien) Do not leave the space blank. 
• Submit all the forms and required documents to IRS based on the instructions on your print-out. 

 To see the differences between jointly and separately, click here:  Jointly vs Separately.

 

@dz2386

Thank you very much for the help! Just two quick questions:

   1.  Can I also help my wife apply for the ITIN for future use even if we file separately? Does IRS local office allow us to apply the ITIN?

   2. Even though I chose file by mail, I still cannot revise my tax return through the Turbotax online system. Could you please tell me how to do that?

 

Thanks!

If you file married filing separate, you can include an application for an ITIN in her return. You will need to fill this out and attach it to her tax return. Please view this IRS link for information how to include an ITIN in your return. Also here is the application for the W7 form used to file for a new ITIN. The complete instructions for filling out the information on the W7 are found in this link.

 

To go back into the your return to make changes and efile.

1. Log into Turbo Tax
2. At the landing page, scroll to the bottom where it says your tax returns and documents.
3. In 2020, select add a state
4. This will let you back in your return and efile.  Go to file to do this.

Thank you again for the help! Really appreciate it.

 

However, my wife is a student in Canada now so I think she is not required to file a tax return, right? In this case, how can she apply an ITIN in her return? Can she submit the application for ITIN along with the form 8843?

 

Thanks!

Your wife will need to wait for an ITIN before she can file a tax return, and she cannot submit an application with the return along with Form 8843.  If she is a student in Canada, she doesn't have to file.  To apply for an ITIN, please follow this IRS link for information.

 

@dz2386

Thank you very much!