ITIN application + tax amendment... can ITIN issued in 2019 or 2021 used to amend prior year tax return

[msr19]

Hi,

prior year tax filed as single. all taxes paid.

can someone apply for ITIN/ W-7application along with prior year tax amendment.

[Opus 17]

Generally speaking, you can only apply for an ITIN when you have a financial connection to the United States. This is often created when you file a tax return that reports your income or the income of your spouse who is not a US citizen or green card holder.  

My question would be, what has changed since the filing of the original tax return that requires you to amend and add an ITIN at the same time? For example, if you were legally married to a non-resident alien but you made a mistake and filed as single, and you now want to correct that and file as married, it would be appropriate and required that you apply for an ITIN for your spouse when you file your return.  But to really know how to answer your question, we would have to know more about the exact circumstances.

[msr19]

Thanks for reply. 

spouse was resident alien but not having ITIN at time of filing taxes. so filed as single and thought of amending it later.  so can apply for ITIN along with previous year tax amendment. 

I read somewhere rule changed for ODC. ITIN issued later year cant be used to amend prior year taxes to get ODC. other dependent credit. But any timeline to apply for ITIN if taxes already filed.

Thanks and appreciated  

[Opus 17]

@msr19 

If you are legally married, you must file as married regardless of the immigration status of your spouse, Or the availability of any credits or deductions.  You can file as married filing separately, or married filing jointly, but you must file using a married status.  Filing as single constitutes tax fraud, and the IRS does not observe a statute of limitations for fraudulent tax returns. In other words, they can reopen your prior return at any time for the rest of your life if they wanted to.

Also, your spouse is never a dependent for the other dependent credit or any other tax credit. Your spouse is your spouse, and if you file jointly, you will have an increased standard deduction compared to filing single or filing married filing separately.

It is true that there are certain other tax benefits that a spouse only qualifies for if you have a tax number or Social Security number when you file an on-time tax return.  (I don’t have a list of those benefits right now, and I don’t know whether or not they would affect you.)  filing an amended return one or two years later is certainly not a “on time“ tax return, and if any of those tax benefits apply to your spouse, they won’t be awarded.

However, that is not a reason to skip filing the amended return. You must file as married if you were legally married on December 31 of that tax year.  Filing an amended joint return and applying for the ITIN may still reduce your tax and result in a refund, because you would benefit from the lower tax rates and higher standard deduction for joint filing compared with single.

[msr19]

Thanks... other tax benefits cant be claimed after tax filing date is over.  

BUT ITIN can applied after tax filing along with amendment? (tax due date original and extended is over already) just to change status to married from single... and add spouse in amendment of previous year tax return.

https://www.irs.gov/individuals/international-taxpayers/individual-taxpayer-identification-number-it...

• In cases where a current year tax return has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant’s information, and attach it to Form W-7.

but year is not mentioned here. which creating confusion

[Opus 17]

@msr19 

I don’t understand your confusion.  Your questions are not clearly worded, but it seems like you might be asking what you should do if you filed as single in one year (even though you were married) and then received an ITIN for your spouse in a subsequent year.

Your spouse only needs one ITIN.  If you filed as single in 2019 even though you were married, but your spouse has now received an ITIN in 2020 or 2021, you should file an amended 2019 return to change your status from single to married, but you do not need to apply for a new ITIN because your spouse already has one.  Use the ITIN that has already been issued, and include a brief explanation of the entire situation with your amended tax return. (Amended returns have a space to write an explanation, see if you can fit the explanation in that space without needing to attach an extra page of explanations.)

If you are asking a different question, you will need to be more specific please.

[msr19]

you got it right....2019 tax already filed as single due not having ITIN...as at time of filing it was asking to enter ITIN of spouse...so filed as single.. same for 2020..

now want to amend 2019 and 2020 taxes(change of status to married and add spouse) .. New ITIN application... Dont want to claim any extra other benefits just standard deduction for married status will change. 

Thanks for all your inputs... appreciated

[Opus 17]

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@msr19 wrote:

you got it right....2019 tax already filed as single due not having ITIN...as at time of filing it was asking to enter ITIN of spouse...so filed as single.. same for 2020..

now want to amend 2019 and 2020 taxes(change of status to married and add spouse) .. New ITIN application... Dont want to claim any extra other benefits just standard deduction for married status will change. 

Thanks for all your inputs... appreciated

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If you don't have the ITIN yet, then just file the 2019 amended return with the W-7.  Wait until you get the ITIN letter before you file the 2020 return.  Also, wait until you get the ITIN letter to file your 2021 return.

Note that amended returns take a long time to process--I filed 2 amended returns last year that took 11 months to process, even though the claimed normal time is 4-5 months.  You could instead, wait and file the W-7 ITIN application with your 2021 tax return.  That might actually get processed faster.  Then when you get your ITIN letter, you can file the amended 2019 and 2020 returns.  You have until April 15, 2023 to amend the 2019 return. 

[jaspden]

An error exists on the return submitted to the IRS for 2021.  I need to amend the return.

[DoninGA]

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@jaspden wrote:

An error exists on the return submitted to the IRS for 2021.  I need to amend the return.

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To access your prior year online tax returns sign onto the TurboTax website with the User ID you used to create the account - https://myturbotax.intuit.com/

Start the 2022 online tax return by entering some personal information then click on Tax Home on the left side of the screen.

On the Tax Home webpage -

Scroll down to the section Your tax returns & documents.  Click on the Year 2021 and Click on Amend (change) 2021 return

If you used the desktop CD/Download editions installed on your computer, the only copy of your tax data file and any PDF's will be on the computer where the return was created.  TurboTax does not store online any returns completed using the desktop editions.

See this TurboTax support FAQ for amending a tax return - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-return/amend-change-correct-return-a...