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Level 2
posted Oct 10, 2020 7:47:45 AM

Stimulus check

I am married to someone who is incarcerated and I live overseas. Can he file the form 1040 and file « single » as i don’t have a SSN and in order to get the payment we both need a SSN? 

0 10 1096
10 Replies
Level 15
Oct 10, 2020 7:56:32 AM

If legally married the filing status on the tax return can only be Married Filing Jointly or Married Filing Separately.  Since you do not have a Social Security number or an ITIN issued by the IRS and assuming that the tax return will not be filed with an ITIN application, Form W-7, the return can only be filed as Married Filing Separately NOT as Single.

 

Additionally, from the IRS website for Economic Impact Payment FAQ's - https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility-and-general-information

 

 

A14. Pursuant to a preliminary injunction entered in Scholl v. Mnuchin, No. 20-cv-05309 (N.D. Cal. Sept. 24, 2020), appeal docketed, No. 20-16915 (9th Cir.),  the IRS cannot deny a payment to someone who is incarcerated if they meet the criteria described above in the response to Q A1.   Information can be provided to the IRS by using the Non-Filers: Enter Payment Info here online tool by November 21, 2020.  Or, you may mail us a 2019 simplified paper tax return following the procedures at File a Simplified Paper Tax Return by the court-ordered deadline of October 30, 2020.

The government has filed an appeal and request to stay the preliminary injunction.  Any updates regarding the appeal will be posted on this webpage.

 

https://www.irs.gov/newsroom/file-a-simplified-paper-tax-return

 

 

Level 15
Oct 10, 2020 7:58:12 AM

IRS website for non-filer stimulus payments - https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here

Level 2
Oct 10, 2020 8:10:39 AM

Thank you!

I read that as I don’t have a social security number he won’t be eligible. Is that correct or is he eligible as I don’t live in the US? 

Level 15
Oct 10, 2020 8:19:23 AM


@mercury2019 wrote:

Thank you!

I read that as I don’t have a social security number he won’t be eligible. Is that correct or is he eligible as I don’t live in the US? 


If he is a US citizen or a US resident with a work eligible Social Security number then he is eligible for the Economic Impact Payment.

He should use  the procedures at File a Simplified Paper Tax Return by the court-ordered deadline of October 30, 2020 with the filing status of Married Filing Separately.  He would need to print, sign and date the tax return for mailing and in the box for your Social Security number he would write in NRA for nonresident alien. 

Level 2
Oct 10, 2020 8:22:53 AM

Thank you again for your help!

Level 2
Oct 10, 2020 8:30:49 AM

One last question : are there any consequences or future consequences of filing it out. For him and/or for me ? For example will he have to continue filing in the future.

Level 15
Oct 10, 2020 8:39:32 AM


@mercury2019 wrote:

One last question : are there any consequences or future consequences of filing it out. For him and/or for me ? For example will he have to continue filing in the future.


No, there are no consequences for either of you.  As a US citizen or US resident he is required to file a federal tax return each tax year if his income meets the minimum filing requirements.  He would continue to file as Married Filing Separately if you do not have a SS number or ITIN issued by the IRS.

If his income does not meet the minimum requirements then no federal tax return needs to be filed.

Level 2
Oct 10, 2020 8:42:44 AM

Thank you! It is clear now. Have a good day.

Level 2
Oct 10, 2020 9:25:39 AM

Donyou know if i can file it on his behalf online or if he needs to fill out the paper one hilself?

Level 2
Jan 26, 2021 1:27:54 AM

Hi,

i hope you are doi g good.

you answered some of my question a few months ago regarding my husband stimulus check (he is incarcerated) and therefore eligible. He mailed the form 1040 within the daedline as discussed with you but never received the first nor second stimulus check. Can he claim a recovery rebate credit by filing a 2020 form 2020. And if yes, can i donit online for him with a POA? Thank you for your help!