Married filing separately

[qius-li3]

I was working on H1B visa in the U.S from 2017 to 2021, I left the U.S in June 2021 and went to Canada to get together with my wife and we married in October there. Currently, I'm trying to get my 2021 tax return, and based on my understanding, I lived for more than 31 days in the U.S in 2021 and more than 183 days in the previous 3 years so I should still be considered as Resident Alien for tax purpose even though I have left the country.  

Since I'm married I could do either Married file separately or Married file jointly, both of those methods require paper filing and my spouse has an ITIN number. My question is when I hand my tax documents together with the application for ITIN, what exact tax documents do I need to submit, like the original W-2 form etc., or the calculated tax return form of some kind? Also, do I need to submit my wife's income tax document in Canada to IRS? thanks.

[ErnieS0 · Accepted solution]

Are your applying for an ITIN for your wife, or does she already have a number? You said "my spouse has an ITIN".

You can apply for an ITIN and file an income tax return at the same time by including your Form 1040 with your W-7 applications. Enter "ITIN TO BE REQUESTED" wherever your spouse’s SSN or ITIN is requested on the tax form (you’ll have to write this in on TurboTax).

Mail everything to:

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file.

For detailed instructions refer to Instructions for Form W-7.

Canadian tax documents

You do not have to submit any Canadian tax documents to the IRS. If you are filing together with your wife, you can claim a credit for tax paid to Canada on your US return. The return will also include her Canadian income.

[qius-li3]

thank you @ErnieS0 for the reply, it really helps a lot! So to summarize, my wife does not have ITIN number and I want to apply one for her so that I can file my tax return with her jointly. I only need to submit my tax documents together with a W-7 form, is that everything we need?

[Vanessa A]

Yes, that is everything you need.  You will need to print and mail your return tax documents and the W-7 to the address listed above by @ErnieS0

[qius-li3]

thanks! one more question,  since I cannot e-file it, can I still use TurboTax?

[Vanessa A]

Yes, when you get to the end of the program you will be given the option to e-file your return or to print your return.  When you choose print your return instructions will also be given on where to mail.  Do not use those instructions since you are filing the W7.  Mail to the W7 address instead. 

[qius-li3]

hi Ernie, thanks for your help we have filed the tax together with the ITIN application. But AFAIK that application can only process the federal return, what should we be doing about the state tax return, should we first file a state tax return extension now and wait for the ITIN number to get issued and then file the state tax return? thanks

[ErnieS0]

States have different rules and your don't mention what state you are filing for. However filing a state extension and waiting for your wife's ITIN will cover all situations.

[qius-li3]

thanks for the reply. we are in California