Wife not having SSN or ITIN

[20jkandarp]

I have my tax returns file ready to mail thanks to TurboTax, but I am here on H1b visa and my wife is on H4, so she is not having SSN or ITIN. I am filling "married filling jointly". So what should I mention instead of her SSN ? I am thinking to go for her ITIN. So do we need to file first and then have to go for ITIN ? or first get ITIN first and then file taxes? Whats the  exact roadmap?

[DS30 · Accepted solution]

You will file for her ITIN on form W-7 and file your tax return with this ITIN filing. If your wife is a nonresident alien and you are choosing to include her on your jointly filed tax return, please make sure that you attach a declaratory statement attesting to this fact. Click here for more information about Claiming Non-Citizen Spouse and Children On Your Taxes

Here are the steps to include an ITIN with your return:

• leave spouse's SSN blank and print a paper copy of your tax return
• apply for NRA spouse’s Individual Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN)
• skip the error check section as long as your only error is missing spouse's SSN
• mail in your return (you will not be able to efile your tax return so choose "file by mail" in TurboTax)
• attach a copy of your Form W-7 (along with the necessary supporting documents) to your tax return (For the supporting documents, one option is for your spouse to get a certified copy of his/her passport which will need to be included with your tax return filing). Click here for IRS website  ITIN - Frequently Asked Questions
• (only do this step if you are choosing to include a nonresident alien spouse on your tax return) attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies (Nonresident Spouse Treated as a Resident). It should contain the following information:  
•  A declaration that one spouse was a non-resident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
• The name, address, and identification number of each spouse 
• mail your tax return along Form W-7 and supporting documents to the IRS. According to the IRS, because you are filing your tax return as an attachment to your (ITIN) application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:
  
       Internal Revenue Service
       Austin Service Center
       ITIN Operation
       P.O. Box 149342
       Austin, TX 78714-9342 
  
  You may also apply using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin

State filing - You will want to file an extension for your state until you receive your ITIN. This is because the application for your ITIN is a federal filing. Most state will not process your return without either a SSN or an ITIN. (However some states will accept state filings with W-7 attachments. You will need to contact your state's Department of Revenue and ask if your state will accept a state tax return with a Form W-7 attached).

When the IRS assigns you an ITIN, update your returns (both federal and state) in TurboTax with this new information and then you should be able to e-file your state return.

Because many states give an automatic extension when you file the federal extension Form 4868, just file a federal extension even if you don't think you will need it for your federal tax return.  But check with your state's Department of Revenue to make sure that your state doesn't have a separate state extension filing.  Here is a link to all state's DoR:

 (Select see entire answer to see full list)

 https://ttlc.intuit.com/replies/3302452

[kandarp-j]

Thanks for your response, this will take care for wife's ITIN and federal tax filing, what about state tax filing? Do I need to wait till I get ITIN of wife? Or can I mail with wife's SSN as blank/applied?

[DS30]

I have updated my answer to include state filing information.

[john699]

@DS30 I have followed all the steps in your comment and requested an ITIN for my wife, however, I mistakenly mailed my packet to the address on the front of the TurboTax page instead of the PO Box of the ITIN Department. It's been over 3 months since the day I mailed it and yesterday when I called, they still said they didn't have any information about the application. Is this something I should be worried about? Do you think I should mail it again to the correct address this time? TIA.

[Critter-3]

The IRS office you accidentally sent it to should forward the package to the correct department automatically ... you are not the first person to mail something to the wrong office ... of course this will add more time to the  processing timeline.  Or the package would be returned ... so don't send another copy at this time.  The W-7 have been taking 4 months to process on average right now and then the return could take another 4 to 6 months so you will need to be patient. 

[john699]

@Critter-3 That makes sense! I will wait patiently then, but what do you mean " the return could take another 4 to 6 months"? Like when they finished processing, it would take 4 to 6 months to send it back to my address? If that's the case, what should I do with my state tax return, because the deadline for California is October 15th and I've read that they would not process my return without an ITIN.

[Critter-3]

Once they process the W-7 they will send you the ITIN to you in the mail  and forward the return for filing.  Once you get the ITIN in the mail  you can mail in  the state return.   Time to get the ITIN has been running 2 to 4 months. 

Once the ITIN has been issued the paper federal return can also take 4 to 6 months to process ... nothing will be speedy this year.  

[mthakk]

Thanks for the info. I am in the same boat and have a question.

Can I do the following process instead?

1. Apply for ITIN (W-7) and 4686 extension form only.
2. Once I receive the ITIN, I can e-file federal as well as state tax (for faster processing than paper filing).

[MarilynG1]

If you meet one of the exceptions on Form W-7, you could file it separately and wait for the ITIN number, though you may not receive it in time to file (even with extension).

If you file now with a W-7, once you receive the ITIN you can Amend your return.

The Extension does not get filed with the W-7.  

[mthakk]

Thank you very much for your answer.

However, it looks like what I said is time consuming. 

Follow-up question: if I include my 1040 (joint-filing) with the W-7 application in paper filing return, I may not need to worry about filing an extension, is that right?

Once I receive the ITIN, I can file my state tax using e-file. I already confirmed with my state's revenue services that they don't charge any penalties when IRS owes me money.

[Critter-3]

Although extensions are not required if you are getting refunds it is still a good practice to do them just to CYA.  Once the ITIN is issued the federal return will be forwarded for processing and the ITIN is mailed to you so you can file the state return which will also need to be mailed in this year.