I am married to an undocumented immigrant. My spouse Does not have a social or tax number should I file as single are the repercussions for filing as single even though I am technically married

[KurtL1 · Accepted solution]

You should file as Married Filing Jointly. To be able to file with this status, you will need to obtain a Individual Tax Identification Number (ITIN) for your wife. You would attach your return to the Form W-7.

To obtain an ITIN you would complete a Form W-7 - Application for IRS Individual Taxpayer Identification Number.

In the Instructions for Form W-7 you will see the Supporting Documentation Required to be included with the application.

You can mail Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:

             Internal Revenue Service ITIN Operation

             P.O. Box 149342

             Austin, TX 78714-9342

If you mail your application, don’t use the mailing address in the instructions for your tax return.

You can use a private delivery services. If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:                                 

             Internal Revenue Service ITIN Operation

             Mail Stop 6090-AUSC

             3651 S. Interregional, Hwy 35

             Austin, TX 78741-0000

You can deliver the documents in person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents.

Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service.

Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas)

[Answers3]

Hello,  I have an additional question with this.  I need proof of 2021 income soon so I am trying to file my 2021 taxes early, right now. My undocumented spouse doesn’t have any income (isn’t planning on filing himself, but he can once he receives a ITIN or SSN if need be) the ITIN application is currently taking possibly months (even past April 15 potentially). Do I need to include an ITIN number for my spouse if I am filing married separately and he makes no income? If I attach the W7 form as you describe here, will that delay the acceptance of our joint tax return until the ITIN application goes through? 

[Vanessa A]

Yes, when filing separately you need to include your spouses ITIN.  You will need to print and mail your return as the IRS will not accept the return electronically without your spouses ITIN.  When you print and mail your return you can include their name and a statement of the situation if filing separately.

If you are filing jointly, you will need to print and mail your return along with the W-7 and any other required documents to

IRS

ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Whether you file jointly or separately, when you print and mail your return, it takes longer for the IRS to process the return.  Either way, you still have something they have to look at so you should expect your return processing to be delayed. It is impossible to tell you at this point which one will take longer.