Yes - she can obtain an ITIN without a job history. The application for an ITIN is on a Form W-7. You would only apply for this ITIN in the year that you will be including her on your jointly filed return and you would be attach a copy of your jointly filed income tax return to the W-7 filing application.
As for being able to file jointly -
Since, this is your first year in the USA, your US
filing status will be determined by your visa type and if you meet certain IRS
tests - Green Card Test or the substantial presence test .
If you do not meet
these tests for the first year in the USA, you will be considered a nonresident
alien and will file a Form 1040NR which is not supported by TurboTax. Here is a
link to the IRS website for Form
1040NR, U.S. Nonresident Alien Income Tax Return.
If you are a
Nonresident Alien who will become a Resident Alien under the Substantial
Presence test in the year following this taxable year, you may elect to be
treated as a Dual
Status Alien for this taxable year and a Resident Alien for the next
taxable year if you meet certain tests. Refer to the First Year Choice area,
under Dual-Status Aliens, of Chapter 1 in Publication 519,
U.S. Tax Guide for Aliens.
If you meet the Green
Card Test or the substantial
presence test for this year, you will be considered a dual-status
alien. In this situation, you would report only US sourced income before the
date of your residency and all worldwide income after the date of your
residency. (TurboTax does not support dual status filings.)
See this link for
additional information US Tax
Guide for Aliens
If you are a dual-status alien and you are going to make a first-year choice and also include your NRA spouse on a jointly filed tax return, you will need to include 2 declarations with your tax return.
- The first year choice, which youwould make if you are a dual status alien.
- The declaration to be treated your nonresident alien spouse as resident alien for the entire year.
Click here for more
information about Claiming
Non-Citizen Spouse and Children On Your Taxes.
To include your
Nonresident alien (NRA) spouse on your tax return, if your NRA spouse does not
have a Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN), you will need to apply for one. To apply for an ITIN, you would
use Form W-7 and would need to attached your tax return to this form (see
below). Please note, you will not qualify for the Earned Income
Credit (EIC) without a valid Social Security number (not an ITIN) for
yourself, your spouse (if filing jointly), and any qualifying children.
If filing as married
filing jointly, your NRA spouse will be treated as a US resident alien for US
tax purposes and all of your spouse's worldwide income in USD will be
subject to being taxable as a US citizen or resident alien.
For any foreign
income that was taxed in a foreign country that is also include on your US
jointly filed return, you will be able to claim a Foreign
Tax Credit on your US income tax return.
You will need to
file for an ITIN on Form W-7 and will attach a copy of your return to this W-7
filing. You will also need to 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). This statement will include both the first year choice (if applicable) and the declaration statement. The declaration statement 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
Additionally you
will need to mail your tax return along with your declaration statement, 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
for an ITIN 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.
