Which category should I select? My husband is staying in India. He had paid tax there. I selected 'married-filling separately" ? But it is asking for my husband's SSN

[sire147902]

Don't I have any other options other than sending IT return and original documents through courier IRS office?

[HelenC12 · Accepted solution]

@sire147902  Based on the information you provided, I can't tell you how to file.

You may be able to file Married Filing Jointly even if your husband is in India. Please see Claiming a Non-Citizen Spouse and Children on Your Taxes.

Otherwise you have two filing options: 

1. You may be able to file as Head of Household. TurboTax will ask you a series of questions to determine if you are eligible. For additional information see Can a married person claim Head of Household filing status?

2. You may have to file as Married Filing Separately. The IRS requires you to enter your spouse's social security number (SSN) so they could verify that he files his filing status properly. You can use a "Dummy SSN" like 305-44-0001 to complete the tax return and white out the SSN before you mail it in.

• If you don't have his SSN, you won't be able to e-file. 

To find the SSN: 

• Find an old return the two of you filed together. It should have his social security number.
• If you can't find an old return, order a transcript of the return or a copy of an old return. You should be able to get a copy of the social security number there. See How do I get a copy of my tax return or transcript from the IRS?

Note: If you still can't find it, you will have to file by mail.  You can write "refused" in the place for the SSN, and attach a written statement describing your situation, giving as much contact info you have about him (name, DOB, last known address, relatives addresses, etc.).

[Edited 1-31-22|6:24 am PST]

[sire147902]

Thank You for the updates Helen. I read that I can give ITIN in place of SSN for my husband when I fill with "Married-Filling separately/Jointly" options. Could you please advise how to get ITIN for my husband at the earliest?

Thank You,

Sireesha [PII removed]

[ErnieS0 · Accepted solution]

If your husband is in India @sire147902, you don't need an ITIN unless you want to e-file or elect to file together (in which case you'll have to include his income on a joint return). You can mail in a return without an ITIN. The IRS says: 

If you file a separate return, you generally report only your own income, credits, and deductions. Select this filing status by checking the “Married filing separately” box on the Filing Status line at the top of Form 1040 or 1040-SR. Enter your spouse's full name and SSN or ITIN in the entry space at the bottom of the Filing Status section. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN.

See Publication 17 page 23

Filing 1040 and W-7 together

You can file your Form 1040 tax form together with an ITIN application.

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.

Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits, such as the additional child tax credit (available for tax years prior to 2018) and the American opportunity tax credit, if you otherwise qualify.

Don’t file your tax return without Form W-7.

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

[sire147902]

Thank You so much for your response @ErnieS0. I would need the clarity on sending W7 form along with IT returns to IRS Office. The W7 form should be filled by my husband or by me on behalf of my husband? Who should sign the W7 form? If it is to be filled by my husband, what to fill for the "Date of Entry to US" in W7 form (As my husband is staying in India)?

And, It is just 2 months since I reached US. Do I need to wait for 180 days to apply ITIN for my husband?

Thank You,

Sireesha 

[ErnieS0]

Your husband should fill out the W-7 form. The IRS says "A spouse can’t sign for his or her spouse, unless the Power of attorney box is checked and Form 2848 (Power of Attorney) has been attached to Form W-7."

If you’ve never entered the United States, enter “Never entered the United States” on the line for date of entry.

ITINs take a long time to process. I suggest sending the W-7 with your tax return rather than waiting for the W-7 to go through and then putting the ITIN number on the tax form.