F1 Student Resident Alien filing with F2 dependent

[akulsh]

Hi, 

I entered the US in August 2016 and this year I am qualified to file taxes as a resident alien. I got married in November 2021 and my wife is currently on F2 visa. I have two main questions:

1. Should I file jointly, considering that I am the only earning member in the household? (I was not a dependent of any other person)

2. My wife is on a dependent visa and hence she does not yet possess an SSN or ITIN. My university has no idea how to provide an ITIN for her either. How should I go about this? 

I understand that these questions are rather specific, but I would appreciate any help on this matter. 

Thanks,

[DaveF1006]

No these questions appear quite frequently. Here are the steps you can take to file jointly with your wife.

1. Prepare your return in TurboTax.
2. When you get to the Let’s get ready to e-file screen, select File by Mail.
3. Attach a statement to your return, signed by each of you that states that one of you is a U.S. citizen and the other is a nonresident alien and that you’re electing to both be treated as U.S. residents for tax purposes. Include the full name, address and Social Security number (or Individual Taxpayer Identification Number) of each spouse. This won’t affect the immigration status of the nonresident alien.
4. Mail the return to the address on the instruction sheet that prints with the return.

If your spouse doesn’t have a Social Security number or ITIN, you’ll need to apply for one when you mail in your return. To do this, follow steps 1–3 above and then do this:

1. Fill out Form W-7 and attach it to your return, as well as all necessary documentation.
2. Mail the return to the address specified in the Form W-7 instructions.

Note: TurboTax will give you an error regarding the missing Social Security number for your spouse. You can ignore the error since you’re printing your return.

[akulsh]

Hi Dave,

Thank you for your guidance! This was driving me up against a wall. I have a few follow up questions:

1. Does the statement that attests to both me and my wife being US residents for tax purposes need to be notarized or it can be a simple typed document with our signatures on it? 

2. Will my sending two returns to two separate offices cause problems in case my spouse's ITIN is not generated before the tax deadline? 

Thanks a lot!

[DaveF1006]

No, the statement does not need to be notarized. Sending the same two returns to two separate offices should not cause a problem. There is no requirement that says that the ITIN must be issued before the tax deadline. It is very likely that it won't but you have complied with your requirement and that is what is important.

@akulsh

[akulsh]

Okay thanks! I have another question which is different from this topic, but still relevant - I was employed under CPT in Summer 2020 with a company and due to COVID constraints they were not able to pay the full amount, I got the residual in Summer 2021 while I was on an another internship. I also have a 1099-NEC for the same. I'm not sure how to go about filing this - does it count in income for 2020 or 2021? 

I know these are a lot of questions, but I have tax situations that I've never handled before. I'll appreciate your help in this!

[DaveF1006]

To clarify, is the 1099 NEC reporting the residual income?

@akulsh

[akulsh]

Hi, 

The NEC is showing the total amount paid $10,000. I tried to amend the return by using this value and suddenly my tax refund got turned into tax payment. I don't know why this is happening and it seems unfair. Do you have any pointers? 

[DaveF1006]

Yes, by filing the 1099-NEC, you are being assessed FICA social security and Medicare taxes for the year on the residual income received. On $10,000 worth of income this extra tax is approximately (10,000)(.153)(.925)=$1415. This tax cannot  be avoided.

@akulsh

[akulsh]

That sounds about right, I was just getting worried about it. It's fixed now. Thanks Dave!

[Robin1311]

Hello, I do have a similar case, I think I'm almost clear about W7 form and getting ITIN. I'm panning to get ITIN to receive my wife's rental tax return since she is also in the lease. Since ITIN might take a couple of weeks to get back to us. we can still apply for the joint tax before we receive the ITIN right?

[ErnieS0]

Wait until you receive an ITIN if you have already applied for one. 

In answering your question, I’m assuming you want to file your federal tax return without an ITIN. This can cause a problem. You will have to file by mail without a Social Security number or ITIN. IRS says it will take could take four weeks or more to process your return if you file by mail.

If you get an ITIN during that period, your return will not match and may be pulled for special processing, further delaying your refund, which can take months.

With an ITIN you can e-file. 

The deadline for filing your federal taxes is April 18.

@Robin1311