We provide US and UK personal tax services and Certified Acceptance Agents (CAA) in 4 countries helping people all over the world get their ITIN number(Form W7), EIN number, Form 8233, W-8BEN, W-BEN-E, 1040NR, 1040, SA100.
We understand from our clients query that there are significant confusion around the ITIN or EIN and US Tax filing requirements and tax reclaim process for excess taxes withheld. We have complied the FAQS based on our client query, we hope you find your answers and if you have any further queries, please do not hesitate to contact us. ( Add a link to landing page)
We aim to have your ITIN/EIN application process less stressful, faster by quick response to your emails, arrange for the meetings to certify the passports and complete all the relevant paperwork with flexibility with the time, meeting venue and to locations that suitable to both the representatives and our clients.
ITIN for Spouse of US Citizen/Resident Alien [FAQ]
I’m an US Citizen/Resident Alien married to a foreign national (for ex: British national). Can I apply for ITIN for my spouse (Foreign national with no US Visa or prior USA visit anytime) by filing 1040 tax return with the filing status Married Filing Jointly/Separate (MFJ/MFS)?
Yes, if you are legally married (this rule applies even to same sex partners) as of 31st Dec for the tax year of filing, then you are eligible to file MFJ/MFS even if your spouse does not have US Visa, never visited the USA. Please note, It’s only for the dependent child/other dependents ITIN application process requires ( US Visa, date of entry to the USA, 183 days stay(I-94 records), and with proof of residences like US Medical records or school records is required).
For spouse ITIN the main supporting document in addition to passport copy is the 1040 tax return copy with original signatures and dates.
In order to file ITIN application for my spouse. On my 1040 tax return filing status, Do you need to mandatorily file married filing jointly(MFJ) or do I have an option to file Married Filing Separate (MFS)
It’s not necessary who have to file Married Filing Jointly(MFJ) ONLY. You can also file as Married Filing Separately (MFS).
Reasons many of our clients choose to file Married Filing Jointly (MFJ) from 2018 tax year onwards is listed below:
- From 2018 the tax rules changed with no personal exemption of $4,050available for the taxpayer or the spouse (The personal exemption was available until 2017 tax year), so by filing Married Filing Separately(MFS) or Single your final tax due on the 1040 return would be same.
- From 2018 with new tax rules the standard deductions for the Married filing jointly (MFJ) increased from $12,700 to $24,000 giving a massive deduction of $11,300 from your gross income, resulting in a reduction in taxes due or increase in refund on computation.
- Married Filing Jointly (MFJ) status is also beneficial to foreign nationals spouse who has no income in the USA or in a foreign country. Even if the foreign national spouse is working in a foreign country then he/she is eligible to claim foreign earned income exclusion $103,900 (for 2018)and eligible to claim Foreign tax credits (FTC) for taxes paid in a foreign country.
Married Filing Jointly (MFJ) requires a joint election filing of IRC section 6013(g) to be made treating a nonresident alien spouse as US resident alien and subject to worldwide income reporting and Foreign Bank Account Reporting. The 6013(g) can be revoked if the foreign national does not wish to file jointly in future tax years.
Your CPA with US expatriate tax and international tax experience should be in a position to determine the best filing status option based on the source of income and having the numbers run on tax software.
I cannot file my US tax return via turbo tax, my CPA says I need to get my ITIN first for my spouse to file my US tax return electronically
Kindly note, For the first year of US tax filing with MFS or MFJ filing status along with spouse ITIN application you cannot file electronically via turbo tax or any US tax software, the 1040 tax return filing will be via paper format postal filing ONLY (As far as you have postal proof of mailing on or before the due date or extended due date) its considered the tax return was filed on time. If the tax return is on Zero taxes due or refund position then you need not worry about the tax filing deadline date.
The below process involves when tax return and ITIN application is mailed via post to IRS:
The 1040 tax return (with MFJ or MFS filing status) and with your spouse name (on SSN column write Form W7 Enclosed) listed on 1040 tax return will be sent to ITIN operation department, wherein the ITIN (Tax ID) is allocated to your foreign national spouse first in order to claim the joint filing exemption calculation and the tax return is processed at the same time.
I’m legally married but I filed my US taxes electronically via turbo tax as single just to meet my tax return filing deadline of 15th April because I do not have tax ID for my spouse to file MFS or MFJ?. How do I get a tax ID for my spouse now?
Please note, if you are legally married as of 31st Dec then you cannot file the tax return filing status as Single. Your filing status on 1040 should be MFS or MFJ. If you already filed the tax return as single (electronically just to meet the tax filing deadline date), then we need to amend a tax return (prepare 1040X) with MFS or MFS status and paper file the 1040X tax return with Form W7 ITIN application.
My spouse had a ITIN previously with which I filed my 1040 tax return with MFS/MFJ status. However IRS sent me notice that her ITIN is expired and it has to be renewed to futher process my 1040 tax return and the refund. What do I do now?
If the tax return was processed as filed previously via postal paper filing or with old ITIN and rejected/notice received from IRS(for ITIN not valid/renewed on time). Then a new ITIN application with 1040 tax return ” WRITE COPY ONLY FOR FORM W7 DO NOT PROCESS AGAIN” on top of the 1040 tax return so IRS knows the 1040 tax return is sent only for the ITIN supporting document.
My CPA asked me get ITIN so he can file my tax return electronically, he has filed an extension for me until 15th October, Can you ONLY certify the passport and get a ITIN for my spouse? Is having the 1040 tax ready before making the ITIN application mandatory?.
Kindly note in addition to ITIN application (Form W7) for your spouse (i.e Foreign National) with passport verification done by IRS Certified Acceptance Agent (CAA) and other paper work like (Letter from CAA, Form COA), the 1040 US tax return needs to be filed with Married Filing Jointly(MFJ) or Married Filing Separately(MFS) with both signatures (of US citizen/Resident Alien and foreign national spouse) on 1040 Page 1, this is mandatory for the ITIN application to go through successfully without any rejections.
Your CPA or yourself ( if you prepared the tax return via turbo tax or other self-prepared software) cannot electronically file US 1040/1040X tax return for the first year when ITIN is required for your spouse, so only for the first year when the ITIN application is in process, the tax return needs to be paper-filed along with ITIN application.
You have 2 options:
Option 1 – ONLY ITIN SERVICE FROM OUR TEAM
Your CPA can prepare the 1040 tax return, if self prepared via Turbo tax you can (generate a 1040 PDF with a random 9 digits number of software for example 123-45-6789 or 999-99-9999 for the ITIN applicant) and send them to you (Push your CPA team to prioritize the tax return), taxpayer and the spouse needs to sign on the 1040/1040X tax return original ink (electronic signature not acceptable by IRS), Our team can assist with ITIN application completion and help to mail 1040 tax return to the IRS along with ITIN application.
Option 2 – ITIN AND TAX RETURN SERVICE FROM OUR TEAM
If your CPA has not prepared the 1040/1040X tax return we can assist with the preparation ( additional fee for the US Federal and State tax return applies based on the complexity of work involved). The taxpayer and the spouse needs to sign on the 1040 tax return original ink (electronic signature not acceptable by IRS), Our team can assist with ITIN application completion and help to mail 1040/1040X tax return to the IRS along with ITIN application.
Let us know the best options that work good for you and we can assist you accordingly.
New Requirement For Dependents( Does not apply to spouse) Whose Passports Do Not Have A Date Of Entry Into The U.S.
The IRS will no longer accept passports that do not have a date of entry into the US as a stand-alone identification document for dependents, other than dependents of military members overseas. Affected applicants will now be required to submit either US medical records for dependents under age six, or US school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant’s name and US address, along with their passport.
We work on a fixed fee policy which is based on the complexity of the work. Our fees are extremely competitive and we strive to provide excellent professional client service at affordable price. Please email or call us for a free consultation and fee quote.