Resident Alien Spouse with no ITIN.

[sp111]

Hi,

I and my spouse were both Resident Aliens FY 2019 but my spouse doesn't have SSN or ITIN and we are currently not residing in the US.

I am planning to file for my spouse's ITIN along with the tax returns by paper (not e-file). My questions are,

1. Could I file jointly (Married Filing Jointly) while applying for my spouse's ITIN.
2. Could I e-file for the state (Delaware) without my spouse's ITIN (since it will be pending for IRS to be issued).
3. Considering a pending ITIN, would I need to request for extension for both Federal and State returns to amend it later (with the issued ITIN).
4. Does TurboTax allow me to just print the completed tax returns form without doing e-file using the Free Edition.

Thank you.

[SusanY1 · Accepted solution]

Yes, you can file married filing jointly along with your application for your spouse's Individual Taxpayer Identification Number (ITIN).  Once the ITIN is issued, the agency will place it on the tax return for you and then send it over to the department that processes the actual return. 

Your 2019 tax return will be considered timely filed as long as it is received by the ITIN processing unit prior to July 15, 2020.  A federal extension isn't required.  Send your return to the ITIN unit via a trackable mailing service so that you have proof of the date that you filed.

You should file an extension for your state return File your state return you receive the ITIN for your spouse.  If you have not received your ITIN by the time of the extension filing deadline due to delays at the IRS, I suggest that you mail the return with a cover letter explaining the situation along with a copy of your tracking information showing the date that your return was mailed to the ITIN unit of the IRS.  

Yes, you can print your return for filing by mail rather than e-Filing it even in the free edition.  You will need to ignore the errors the software gives you about the lack of social security number.  Occasionally, you will need to enter a "dummy" social security number in to be able to print the return. If this is the case for you, be sure to cross through it before mailing the return.