Applying for ITIN on spouse behalf

[mranjitkrishnan]

I am on H1B visa on US from 2013 and being filing tax return as single until last year. I got married last year December and my wife came with me in January 2016 on H4 visa. Due to some personal reasons, she has to travel back to India this December 2016.

I have a few questions on filing taxes for next year.

1) Since she was on US for more than 180 days, will she be considered as a resident alien? In that case, can i be able to file as "Married-Filing Jointly"?
2) Do I need to apply for her ITIN for filing next year tax return. Since she wont be here next year during filing my taxes, will i get ITIN. Does she needs to there in person for getting ITIN or can I apply on her behalf.
3) Can i do anything before she leave US for getting ITIN ?

Please suggest.

[pk · Accepted solution]

Since you are married the only filing status you can use is either Married Filing Joint or Married filing Separate. In both cases, you would have to have an ITIN for your spouse.

Because she has been here more that 180 days total she would be treated as  resident for tax purposes.

You will need to apply for an ITIN for her, she does not need to do it herself  i.e. as long as all the documents are in order and she has  signed  she does not need to be here for receiving the  ITIN.  Easiest way to do that would beto file your 2015 retrun including her as spouse, Married filing joint and along with it include the application for ITIN -- W-7.  I understand this probably means in your case that you have to file an amended return but that is OK -- you probably have to go to a local IRS walk--in center with her passport and other indentification etc.

Once this is in the system , she can go back to India  -- but this will allow you to get the benefits of MFJ for both 2015 and 2016.

If you need more details, please add to this thread

[manasboranna]

Hi, Thanks for the information. Can you please let me know if i can apply the ITIN for my spouse who went back to India. Note :- I have all her documents except for the passport(obviously as she is in India)