If you are trying to a joint tax return with your spouse and children and they do not have ITIN/SSN, you can apply for an ITIN using W-7 and attach your federal tax return to this filing.
Since today is tax day, you will need to
mail in your extension (Form 4868).
If you are currently
applying for an SSN, write “SSN TO BE REQUESTED” on the tax
form individual's Social Security Number is required. (This applies
to filing an extension if applying for an ITIN with Form W-7.
Just use ITIN TO BE REQUESTED" on extension form).
Here is a link to
IRS for 4868. It includes the mailing address for filing your 4868:
https://www.irs.gov/pub/irs-pdf/f4868.pdf
You
and your spouse will need to file a statement that you both want to be
treated as US resident aliens for the entire year.
What this means is that you and your your spouse's
worldwide income will be subject to taxes (in USD) by the United States
for the entire year. Click here for more information about claiming
a non-citizen spouse on your tax return
Here
are the some additional steps you will need to file your return with a
Nonresident Alien spouse and children:
- file as married filing
jointly
- leave NRA spouse's and
children's Social Security Numbers blank (when prompted to enter
information into TurboTax)
- when you are getting ready to
file your return in TurboTax, skip past the error message section in
TurboTax regarding the missing SSNs (but make sure that this is the only
error message that you are getting)
- under "file" tab,
select that you want to "file by mail" (you will NOT be able to
efile your tax return with a W-7 attached)
- print a paper copy of your
tax return to mail to IRS.
Additional
instructions for declaration statement and ITIN filing:
- 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 an
Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN) for each
person needing an ITIN
- 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 spouse
and children to get a certified copy of their passports 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 attached 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 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
Additional
information about some credits that are available:
An
ITIN filer cannot claim the Earned Income Tax Credit which specifically
requires a social security number. Similarly, any children using an ITIN
instead of a SSN cannot be taken into account when an otherwise qualified
individual claims the credit.
This
limitation does not apply to the Child Tax Credit or the Additional Child Tax
Credit. So ITIN filers cannot claim the EITC,
but they can claim the CTC or the ACTC. However, there are still
requirements that must be met. To claim these credits, your child (or children)
must:
- Live
in your home for over half the year (limited exceptions to this rule
apply)
- Be your child, stepchild,
adopted child, or foster child, or your brother or sister or stepsibling
(or a descendant of any of these)
- Be under 17 years old at the
close of the year
- Not provide over half of his
or her own support for the year, and
- Be a U.S. citizen or resident
State filing - You will want to file an
extension for your state until you receive your ITIN. This is because the
application for your ITIN is a federal filing. Most state will not process your
return without either a SSN or an ITIN. (However some states will accept state
filings with W-7 attachments. You will need to contact your state's Department
of Revenue and ask if your state will accept a state tax return with a Form W-7
attached).
When
the IRS assigns you an ITIN, update your returns (both federal and state) in
TurboTax with this new information and then you should be able to e-file your
state return.
Because many states give an automatic extension when you
file the federal extension Form 4868, just file a federal extension even if you don't
think you will need it for your federal tax return. But check with
your state's Department of Revenue to make sure that your state doesn't have a
separate state extension filing. Here is a link to all state's DoR:
(to expand answer, select see entire answer)
https://ttlc.intuit.com/replies/3302452
