My spouse does not have an ITIN or SSN. If I apply for an ITIN now, it may take around 60 days of time and the tax return deadline ends by then. What Can I do now?

[DMarkM1 · Accepted solution]

You have two options.

1.  You can file for an automatic extension of 6 months to 15 Oct 2021 and wait for all the documents to arrive.  This extension is for filing only.  If you owe taxes, penalties and interest will begin to accrue after 15 Apr. 

2.  You can file for the ITIN and file your tax return simultaneously.  You will need to mail in the return.  In TurboTax you will put in a fake social security number for your spouse to allow the print/download of your completed return.  Once printed, you will white out the fake social security number before mailing.

You will be mailing the return and your completed Form W7 to 

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Here is a link with more information on applying for an ITIN.

[raghupolanki]

Thanks for your valuable information @DMarkM1 

If I choose option 2 and mail in the return along with W7 form, do I need to send the original supporting documents in the mail or only the W7 form will suffice?

[Opus 17]

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@raghupolanki wrote:

Thanks for your valuable information.

If I choose option 2 and mail in the return along with W7 form, do I need to send the original supporting documents or only the W7 form will suffice?

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You must mail any proof required by the W-7 instructions.  The IRS will return the proofs when they issue the ITIN.

Also note with respect to suggestion #1, in many cases, the IRS will refuse to issue an ITIN unless the application is attached to a tax return, so #1 may not be an available option to you.  This depends on several factors and you should read the W-7 instructions carefully to see whether or not your spouse qualifies to apply for an ITIN separately from a tax return.  

You can also apply for the ITIN in person at a designated IRS office.  Appointments are required, click on your state on this list for information on how to schedule an appointment.

https://www.irs.gov/help/tac-locations-where-in-person-document-verification-is-provided

[raghupolanki]

Thanks for your information @Opus 17 .

If I apply in person, do I need to wait till I get the ITIN and then file the tax return.

In such case, if it takes around 6-7 weeks of time to receive an ITIN, I may miss the deadline for filing the tax return.

How can I proceed in the above situation?

[Opus 17]

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@raghupolanki wrote:

Thanks for your information @Opus 17 .

If I apply in person, do I need to wait till I get the ITIN and then file the tax return.

In such case, if it takes around 6-7 weeks of time to receive an ITIN, I may miss the deadline for filing the tax return.

How can I proceed in the above situation?

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If you applied in person, you wait to file your tax return until after you receive the ITIN.  If it will be after April 15, you can obtain an automatic extension by either using Turbotax to file form 4868 application for automatic extension, or if you make a tax payment at www.irs.gov/payments, that will automatically create an extension without filing form 4868.  

In any case, you will have to wait to file your state tax return, if you live in a state with income tax.  You would mail the federal return only, then add the ITIN to your state return and mail it separately later.  Or, get the ITIN in person and then file both the federal and state tax returns.  So you will need a state extension as well.

Finally, note that any late-filing penalties are a percentage of the tax you owe, so if you are expecting a refund, there is no actual penalty even if you file late and don't have an extension.