No SSN or ITIN for Tax return, resident alien

[fergusmacdermot]

I'm filling in the tax return for my wife (joint filing). This is our first year as resident aliens. She has no income and so is not eligible for a SSN. To fill in the tax return, I need a ITIN. To get an ITIN, I need a tax return. What should I do? Is it best jsut to ring the tax office and ask?

[LinaJ2018 · Accepted solution]

You cannot e-file your tax return with TurboTax due to the missing SSN or ITIN.  However, you can still use TurboTax program to prepare your tax forms and submit them by mail. 

-In the program, as you enter the information, leave the SSN space blank

-After entering all your information, print out returns and required forms ( write APPLIED in the SSN space) 

-As TurboTax does not support the Form W-7, fill out the forms by following

 https://www.irs.gov/Individuals/General-ITIN-Information and attach to other required  documentation

-Submit everything including your tax forms to IRS Austin location in Texas.  ( Form W-7 instructions)

[trapezewdc]

Quick question.

I am using TurboTax online

I am a US citizen living in the US. My wife is a nonresident alien currently living overseas in her own country. She lived in her own country and had no US(and her country's) income in 2024.

I am trying to file as "married filing separately" but TurboTax asks me her SSN or ITIN. I know my wife won't qualify for an SSN. Will I need an ITIN for my wife to complete my 2024 tax return ? Thanks.

[DoninGA]

@trapezewdc See this TurboTax support FAQ - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/file-taxes-spouse...

If you are a US citizen or US resident and your spouse does not have a Social Security number or an ITIN and you are not applying for an ITIN with the tax return then you can only file your tax return as Married Filing Separately.  Where asked to enter the spouse's Social Security number enter 999-88-9999.  You can only print and mail your tax return, it cannot be e-filed.  When you print the tax return erase the Social Security number for your spouse and manually enter NRA for non-resident alien.

See this TurboTax support FAQ for the procedure to print and mail a tax return using the online editions - https://ttlc.intuit.com/turbotax-support/en-us/help-article/printers-printing/print-mail-return-turb...

[trapezewdc]

Thanks.

Even though I did see this from your link but I would like to double confirm. If I apply for an ITIN for my nonresident alien wife living overseas, will I be able to "e-file" as "married filing separately" in the future ? Printing and mailing...etc is quite a hassle for me. Thanks again.

[DoninGA]

You can leave the Social Security number blank for your spouse.  You do not need to apply for an ITIN but you need to select that your spouse is a nonresident alein.  Then attempt to e-file.  If the tax return cannot be e-filed then you will need to follow the process I outlined in my answer above.

[trapezewdc]

Thanks.

I do want to apply for an ITIN if I will be able to "e-file" as "married filing separately" in the future, hence my previous question to double confirm with you. Thanks again.

[trapezewdc]

Quick questions about applying for an ITIN for my nonresident alien wife living overseas. 

1. When I print out my federal and state tax returns and W7 application form, do I mail them to the same place ?

2. Do I just mail in the following 3 items : 1) federal return, 2) state return, 3) completed W7 application ? Nothing else ?

Thanks.

[trapezewdc]

Quick things I would like to confirm as I am somewhat confused.

You mentioned that "You do not need to apply for an ITIN..." but when I read the W-7 application it said Caution: If you check box b, c, d, e, f, or g, you must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions and option e would be my wife's case. So it sounds like my wife must file a US federal tax return with W-7.

For my nonresident alien wife living overseas that has no ties to the US for tax purposes whatsoever other than being my spouse :

1. Does she need to apply for an ITIN ?

2. Does she need to file a U.S. federal tax return when I file as "married filing separately" ? 

Thanks.

[DoninGA]

---

@trapezewdc 

For my nonresident alien wife living overseas that has no ties to the US for tax purposes whatsoever other than being my spouse :

1. Does she need to apply for an ITIN ?

2. Does she need to file a U.S. federal tax return when I file as "married filing separately" ? 

---

1. NO

2. NO

[MonikaK1]

You and your nonresident noncitizen spouse can choose to treat her status as US Resident for tax purposes. When you do that, you filing status is Married Filing Jointly and you would both report your worldwide income. You may be able to get higher deductions and a better tax rate by filing jointly. Use Form W-7 to apply for the ITIN. See this IRS webpage for more information.

You also have other options besides mailing for the W-7 application. You can make an appointment at an IRS Taxpayer Assistance Center, or with a Certified Acceptance Agent (CAA) in your area. That way, you can show the required documents in person rather than mailing them. 

The other option, as @DoninGA explained, is to file a separate return and show your spouse as a "nonresident alien", NRA.

@trapezewdc 

[trapezewdc]

Thanks. 

To double confirm and get more clarity :

3. Does she need to file a state tax return when I file my federal/state tax returns as "married filing separately" ? 

4. My wife and I got married overseas. There is no marriage record of us in the US. Will that impact my filing status between Single and Married ?

[trapezewdc]

Thanks.

5. If I do apply for an ITIN for my wife to facilitate my filing as "married filing separately", will she also have to file federal/state returns as "married filing separately" or at all on her own ?

6. Even if it is not for 2024 returns, how can I "e-file" as "married filing separately" in the future without the hassle of getting an ITIN for my wife ?

[trapezewdc]

7. One TurboTax Live Assisted expert told me that I can file as "single" in my case for tax purposes !?!?  It's not that I don't want to file as "single" because I don't plan on claiming my wife at all(no ties to the US for tax purposes) on my 2024 returns. Rather, it's whether I can or I can't. Thoughts ?

[trapezewdc]

8. After talking to someone on the phone from the IRS who went thru a bunch of IRS publication details and series of questions to determine my wife's ITIN eligibility and my correct filing status, they said my wife would be eligible for an ITIN if we choose/agree to file as "married filing jointly". In other words, if my wife gets an ITIN I cannot file as "married filing separately" because filing as "married filing jointly" is the necessary condition or prerequisite for my wife to be eligible for an ITIN.  Thoughts ?