Hello,You have 3 main options for filing your income tax
return:
-
Option 1 -
Married Filing Jointly and you claim an exemption for your NRA spouse. (your NRA spouse
will be treated as a US resident alien for US tax purposes and all of your
spouse's worldwide income in USD will be subject to being taxable as
a US citizen or resident alien. Click here for more information about Claiming Non-Citizen Spouse
and Children On Your Taxes.
Additionally, if you file as married filing
jointly and your NRA spouse lives outside the US and meets the Bona
Fide Residence Test, your NRA spouse might be able to claim an IRS
- Foreign Earned Income Exclusion that would exclude a portion of your
NRA spouse's foreign source earned income (up to $100,800 for 2015).
TurboTax will guide you on taking the foreign earned income exclusion when you
enter your NRA spouse's foreign source income under Federal Taxes> Wages and
Income>I'll choose what I work on (or jump to full list)> Less Common
Income (show more)> Foreign Earned Income and Exclusion.
Here are some additional steps for filing married
filing jointly if spouse needs an ITIN.
- leave NRA spouse's SSN blank
and print a paper copy of your tax return.
- skip error check section if
only error is missing SSN for spouse.
- under the file tab, you will
need to select "file by mail" and print a copy of your federal
income tax return.
- 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 NRA spouse’s
Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN). (You will need to apply
for a ITIN if filing married filing separately and taking an exemption for
NRA spouse and that NRA spouse does not have a SSN. (see option 3 below))
- 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 NRA spouse to get a
certified copy of his/her passport 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 declaration statement, Form 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 for an ITIN 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.
-
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. Please contact your
state for more information using the State Department of Revenue
Contacts 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.
-
Option 2 -
Married Filing Separately (includes head of household (HoH), if you have a
"qualified relative"- see US citizens and Resident
Aliens Abroad - Head of Household) and you are NOT taking an
exemption for your NRA spouse.
- leave NRA spouse's SSN
blank.
- hand-write "NRA"
in all of the places on your tax return that require your NRA spouse's
SSN (IRS - Married Filing
Separately).
- skip the error check section
as long as your only error is missing spouse's SSN.
- mail in your return (you
will not be able to efile your tax return so choose "file by
mail" in TurboTax).
- mail to IRS address printed
with your return.
-
Option 3 - Married
Filing Separately (or HoH) and you claim an exemption for your NRA spouse (You can claim an exemption
for your spouse only if your spouse had no US source income, isn't filing
a US tax return, and isn't the dependent of another person other than
yourself).
- leave NRA spouse's SSN blank
(if no SSN or ITIN).
- Under the Personal
Information section, choose the box for "NRA spouse" option and
select all the questions on the next screen regarding your NRA spouse.
- skip the error check section
as long as your only error is missing spouse's SSN.
- If your NRA spouse does not
have a SSN or ITIN, under the file tab, you will need to select
"file by mail" and print a copy of your federal income tax
return.
- apply for NRA spouse’s
Individual Taxpayer Identification Number (ITIN) using Form
W-7 (Click ITIN)(see above for information
about filing a Form W-7 with your tax return.)
- mail in your return with
Form W-7 to the IRS address listed above.
