Hi Vgubin,
If you are a US citizen or resident alien and you are considered married as of the end of the calendar year, you will only be able to file as either married filing separately or jointly.
Click here for more information about Claiming Non-Citizen Spouse and Children On Your Taxes
If you do not want to include her/him on your income tax return, you can file as married filing separately and you would NOT taking an exemption for your spouse.
- leave spouse's SSN blank.
- hand-write "NRA" in all of the places on your tax return that require your nonresident 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.
If you want to include her/him on your jointly filed tax return, you will either need to:
- File an extension (Form 4868) and wait for his SSN if he is applying for one or
- File for an Individual Taxpayer Identification Number (ITIN). (To apply for an ITIN, you would use Form W-7 and would need to attached your tax return to this form.)
If file an extension Form 4868:
You may want to file an extension (Form 4868) until his SSN is issued. You will need to mail in your extension (Form 4868) (You will not be able to efile your extension.)
Since you are currently applying for an SSN, write “SSN TO BE REQUESTED” on the extension form where his Social Security Number is required.
Here is a link to IRS for Form 4868, it includes the mailing address for filing your 4868.
Applying for an ITIN:
If you want to include your spouse on your tax return and he doesn't have an SSN or ITIN, you will need to apply for an ITIN, you would use Form W-7 and would need to attached your tax return to this form (see below). Please note, you will not qualify for the Earned Income Credit (EIC) without a valid Social Security number (not an ITIN) for yourself, your spouse (if filing jointly), and any qualifying children.
Please click here for more information about Claiming Non-Citizen Spouse and Children On Your Taxes.
Also note that if your spouse is a nonresident alien (NRA), you will need to 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.
Here are some additional steps for filing married filing jointly if spouse needs an ITIN.
- leave 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.
- apply for 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 spouse and that spouse does not have a SSN. (see 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 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 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 documentation 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.
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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
Hope this helps,
LD
