@MCD9861, note that a gift has (a) basis same as that of the donor and (b) if below the yearly free amount does not require any reporting.
The best /sure way to...
@TAPS2050,
It seems to me that what you are trying to achieve:
(a) Pay not state tax
(b) File MFJ ( Married Filing Joint) to reduce your tax liability for the f...
@gkg1, you are correct --- her ITIN is required ONLY for purposes of joint filing ( with spouse whom is a US person).
Is there more i can do for you ?
pk
@Catcann14, generally
(a) US does not recognize any effects of dual citizenship i.e. US will treat a US person ( citizen/GreenCard/ Resident for Tax purposes )...
@gkg1, I would follow the exact instructions of CP 567. Prepare the ITIN application W-7, attach all the documents requested in CP 567 and go to local IRS offic...
