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Level 1

Im a US permanent resident and 1st time filing, my spouse isn't and not eligible for an SSN and has no income (stay at home), do we need to get an ITIN to file MFJ? How?

 
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Level 1

Im a US permanent resident and 1st time filing, my spouse isn't and not eligible for an SSN and has no income (stay at home), do we need to get an ITIN to file MFJ? How?

In most cases it is better for a married couple to choose Married Filing Jointly filing status, even if one spouse had little or no income. This allows you the possibility of claiming several tax credits that are disallowed to Married Filing Separately filers.

If your wife is a non-resident alien, you may choose to take advantage of Married Filing Jointly status, but certain conditions apply. More detail can be obtained here: IRS Guidance on Filing with Nonresident Spouse.

Since your wife does not have a Social Security Number, she will need to request an Individual Taxpayer Identification Number (ITIN) using Form W-7. To apply, follow this link:  Application for IRS Individual Taxpayer Identification Number

You will have to file your completed tax return by mail, along with Form W-7, and include a written statement signed by both of you, declaring that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that she chooses to be treated as U.S. resident for the entire tax year.

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

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Highlighted
Level 1

Im a US permanent resident and 1st time filing, my spouse isn't and not eligible for an SSN and has no income (stay at home), do we need to get an ITIN to file MFJ? How?

In most cases it is better for a married couple to choose Married Filing Jointly filing status, even if one spouse had little or no income. This allows you the possibility of claiming several tax credits that are disallowed to Married Filing Separately filers.

If your wife is a non-resident alien, you may choose to take advantage of Married Filing Jointly status, but certain conditions apply. More detail can be obtained here: IRS Guidance on Filing with Nonresident Spouse.

Since your wife does not have a Social Security Number, she will need to request an Individual Taxpayer Identification Number (ITIN) using Form W-7. To apply, follow this link:  Application for IRS Individual Taxpayer Identification Number

You will have to file your completed tax return by mail, along with Form W-7, and include a written statement signed by both of you, declaring that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that she chooses to be treated as U.S. resident for the entire tax year.

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

Level 1

Im a US permanent resident and 1st time filing, my spouse isn't and not eligible for an SSN and has no income (stay at home), do we need to get an ITIN to file MFJ? How?

Just wanted to clarify that non-resident alien means she doesnt have a green card, because she stays with me. Right? So e-filing is not an option then and do we get confirmation that the IRS have received the documents and that i have filed it correctly? TIA
Level 1

Im a US permanent resident and 1st time filing, my spouse isn't and not eligible for an SSN and has no income (stay at home), do we need to get an ITIN to file MFJ? How?

Correct. You will get a confirmation, only in the sense that the IRS will (1) issue the ITIN and (2) process the return and, if appropriate, issue any refund that is due.