ITIN FAQ: Spouse of US Citizen | IRS Agent Service

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Spouse USA Citizen/Resident of the USA/Green Card holder


I040 Federal Tax Return Submission with No ITIN or SSN: What to do?

The Most Common Questions Asked by our clients when they are in the process of applying for ITIN for the spouse of a United States Citizen/Resident Alien and Greencard Holders filing a 1040 Federal tax return

  1. Do I need to apply for ITIN for my spouse first and then e-file the 1040 tax return?

No, None of the USA Tax Return Preparation Software will allow taxpayers to Electronically file [i.e E-file options] without a Valid SSN  

or ITIN for the taxpayer, so you cannot e-file the 1040 federal tax return when you do not have a valid SSN/ITIN for your spouse.  

So the only option when the ITIN application is in process is to file the 1040 tax return filing and Form W7 will be sent to the IRS ITIN office via Postal tracked mailing filing ONLY and keep the postal tracking proof safe for your records 

  1. The Federal tax filing deadline for the 1040 tax return and ITIN application processing time, and this works to ensure my tax filing is done in time?

Please note the average ITIN application processing time is 6 to 10 weeks. As far as you have postal proof of mailing on or before the due date or extended due date, the IRS accepts that the tax return was filed on time. If the tax return is on Zero taxes due or refund position, you need not worry about the tax filing deadline date.

  1. What about my State tax return filing, as only the 1040 Federal tax return will be mailed with the ITIN application?

If you have any state tax return filing with taxes due to be paid, the taxpayer with SSN [i.e. US Citizen/Resident Spouse] can make the state tax payment online, file an extension, etc. On receipt of the ITIN, you can add this number to US tax software and e-file the state tax return, Alternatively, you can also manually handwrite the ITIN number and post it to the relevant state tax authority and keep postal proof of mailing safely.

  1. My foreign spouse does not have a USA Visa nor has she visited the United States is she eligible to apply for the ITIN?

Yes, for the spouse ITIN application, as for as you are legally married as of the 31st Dec of the relevant tax year filing the applicant is eligible to apply for ITIN as the spouse of US Citizen/Resident category.

For More FAQs related to ITIN for the spouse category kindly refer to our earlier blog by clicking here.

Our team specializes in international expatriate U.S. personal tax return services. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.

Click here to contact us if you have any queries

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We are happy to assist our clients in a timely, efficient, & cost-effective way

We are one of the IRS Enrolled Agents with many years of experience in US 1040/1040NR personal tax compliance reporting and FATCA Compliance FBAR Reporting.

We are also IRS Approved Certified Acceptance Agent [CAA] with many years of experience dealing with types of ITIN Form W7 application and passport certification processes for US TAX ID.

US Tax services - Expert Team