I want to file jointly with my spouse. He is a NRA and has never been in the U.S before.

[Charminder67]

My husband and I recently got married in Denmark in December 2019. 

I want to file my taxes jointly, and I understand he has to fill out form W7. We noticed on line 6d, it says to enter the date when he entered the US -- he has never been to the US, and he is not allowed to because of the travel ban. I am applying for a visa for him to come live with me, but this is a work in progress. 

I would like to reap the benefits of filing jointly, but not sure if this is possible. I have been supporting him, and have evidence to prove that. 

What can I do in this scenario? Is it possible for the w7 form to be approved (w. his passport but no date entry to the US) to receive an ITIN and for us to file jointly? 

[DavidD66]

Since you were married on December 31 you have to file as MFJ or MFS. As a US Citizen or a Resident Alien, you have two choices in filing your taxes.

Option 1

Treat your spouse as resident alien for tax purposes.   If you do this, you will need to include your spouse's worldwide income in your US tax return and it will be subject to US taxes.  To do this follow these steps.

1. Attach a statement to your tax return, signed by both spouses, that states that one spouse is a nonresident alien and the other is a U.S. citizen or resident alien, and you are choosing to both be treated as US residents for the tax year.
2. List the name, address and Social Security number (or Individual Taxpayer Identification number) of each spouse. If your spouse has a social security number you will use it.  If not, you will need to apply for a number using Form SS-5.  If your spouse is not eligible to apply for a Social Security number, complete a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN) (http://www.irs.gov/pub/irs-pdf/fw7.pdf).  This form will be attached to your tax return.  Turbo Tax does not support the Form W-7.  You can complete it outside of Turbo Tax.  You will have to print, sign and mail your return in if you are using Form W-7.
3. For the first year you make the choice, you have to file a joint return. In later years you can file joint or separate returns. Married Filing Jointly will give you a higher standard deduction and has other benefits that are not available using a married filing separately status, but you do have to include your spouse’s worldwide income in joint income.

Option 2

Treat your spouse as a nonresident alien for tax purposes. You will not have to include your spouse’s non-US income on your U.S. tax return. You will have to use the filing status of Married Filing Separately.

https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident

If everyone on the tax return has a social security number or ITIN, you should mail your return to the address listed in the 1040 instructions.  Tax returns with a Form W-7 should be mailed to the Austin TX address.

[Charminder67]

Hi David, 

Thanks for the response, but this doesn't answer my question;

1. I want to file MFJ and reap the tax benefits.

2. My spouse has to apply for an ITIN, he is an non resident alien 

3. Form W7 is the application for an ITIN. We're aware we can't e-file, that is not the issue. The issue is line 6D on form W7, asks for the date of my spouse's entry to the US. He has never been to the US before.

Does he qualify for an ITIN?

We do not want to MFS.

[KurtL1]

You will be able to file the Form W-7 even though your spouse has never been in the United States.

Per the IRS W-7 Instructions in box 6d “Date of entry into the United States” must contain the complete date on which you entered the country for the purpose for which you’re requesting an ITIN (if applicable). If you’ve never entered the United States, enter “Never entered the United States” on this line.

You will need to submit the necessary documents attached to the W-7 to support the issuance of the ITIN,