How to apply for ITIN?

[Peter&TT 0]

Hello VJ folks,

Below are what we did and got rejected when applying for a ITIN (Individual Taxpayer Identification Number) for my foreign wife.

1/ I (a USC) got married in Sept 2009 in Vietnam.

2/ My wife (a Vietnamese living in Vietnam) filed W7, checked the box e - "Spouse of USC" - and wrote down my name & my SSN next to it & signed the W7.

3/ We sent the W7 along with my 2008 Tax return. (My 2008 Tax return was filed as single with no dependent)

The reason they denied:

You did not attach a valid U.S. federal tax return to your Form W7 or your name did not appear as the primary, secondary or dependent on the valid U.S. federal tax return submitted, as required.

A valid U.S. federal tax return will be processed with a temporary IRS number. In addition, a valid U.S. federal tax retun submitted with a rejected Form W7 application for a dependent or spouse will be sent forward for processing. The dependent exemption will be disallowed, and a spouse who is declaring income will be assigned a temporary IRS Center Number.

If you stil require an ITIN, you will need to complete a new Form W7 and submit it with valid and unexpired supporting ID. Please attach it to a copy of your original tax return. Clearly indicate that the tax return is a copy, and sumbit it to the address shown at the top of this notice.

Facts about our situation: my wife is my dependent and she doesn't have any income in Vietnam. So, must my wife file a US tax return even though she has no income just in order to apply for an ITIN? Or does she have to wait until I file my 2009 Tax Return (in 2/2010) as joinly filing and her name as a dependent, and submit that 2009 Tax Return with the new W7?

Thanks for your help.

Peter

[Darnell 8,478]

two guesses:

1. as single with no dependent - should have been 'married filing jointly'

2. the copy of the bio page of her passport was not notarized or certified.

suggest you try again, covering both 1 and 2, from my list above.

fwiw, the ID requirement for the W-7 changed recently.

Edited November 21, 2009 by Darnell

[John & Nan 0]

Hello VJ folks,

Below are what we did and got rejected when applying for a ITIN (Individual Taxpayer Identification Number) for my foreign wife.

1/ I (a USC) got married in Sept 2009 in Vietnam.

2/ My wife (a Vietnamese living in Vietnam) filed W7, checked the box e - "Spouse of USC" - and wrote down my name & my SSN next to it & signed the W7.

3/ We sent the W7 along with my 2008 Tax return. (My 2008 Tax return was filed as single with no dependent)

The reason they denied:

You did not attach a valid U.S. federal tax return to your Form W7 or your name did not appear as the primary, secondary or dependent on the valid U.S. federal tax return submitted, as required.

A valid U.S. federal tax return will be processed with a temporary IRS number. In addition, a valid U.S. federal tax retun submitted with a rejected Form W7 application for a dependent or spouse will be sent forward for processing. The dependent exemption will be disallowed, and a spouse who is declaring income will be assigned a temporary IRS Center Number.

If you stil require an ITIN, you will need to complete a new Form W7 and submit it with valid and unexpired supporting ID. Please attach it to a copy of your original tax return. Clearly indicate that the tax return is a copy, and sumbit it to the address shown at the top of this notice.

Facts about our situation: my wife is my dependent and she doesn't have any income in Vietnam. So, must my wife file a US tax return even though she has no income just in order to apply for an ITIN? Or does she have to wait until I file my 2009 Tax Return (in 2/2010) as joinly filing and her name as a dependent, and submit that 2009 Tax Return with the new W7?

Thanks for your help.

Peter

I did mine the same time I send in my tax return with her as a dependent. For sure you can wait till 2010.

[Darnell 8,478]

Duh - I hate having 'senior moments' - and BOY - did I just have ONE !!!

sorry - you gots a 'date' problem.

You married in 2009 - so you can't file amended return for 2008 return.

when 2010 rolls around, file the 2009 ty return, with the w-7 , with her proper id stuff .

GOOD LUCK !

[What Happened? 4]

We did the same thing. What was needed was for your spouse to file a return. Read the instructions to see if she qualifies to file a 1040-nr-ez form. If so send the tax filing for her along with the appropriate notorized or certified ID. Also send your tax filing as single. She can file as single for 2008....but when they say they did not receive a tax filing they are speaking of her. The requirement is that she file a 1040 when she requests an ITIN.

OR....

You can open a joint interest bearing account. The bank will require an ITIN if she has no SSN. They will want a W7 filled out which they will submit to IRS to get the ITIN number.

[What Happened? 4]

Oh...we just put all zeros since he had no income here, and sent in my tax filing for 2008. The portion where the exceptions are for having to provide a tax filing lists "third party withholding".....if I remember correctly. We selected that (i think it was choice H). You are then able to enter an explanation as to why you nrrd an ITIN. You can explain that you wish to open an interest bearing account that is subject to third party withholding. You are not required to submit a tax filing for her if this is marked. But we submitted one anyway.

[rin and john 71]

Hello VJ folks,

Below are what we did and got rejected when applying for a ITIN (Individual Taxpayer Identification Number) for my foreign wife.

1/ I (a USC) got married in Sept 2009 in Vietnam.

2/ My wife (a Vietnamese living in Vietnam) filed W7, checked the box e - "Spouse of USC" - and wrote down my name & my SSN next to it & signed the W7.

3/ We sent the W7 along with my 2008 Tax return. (My 2008 Tax return was filed as single with no dependent)

The reason they denied:

You did not attach a valid U.S. federal tax return to your Form W7 or your name did not appear as the primary, secondary or dependent on the valid U.S. federal tax return submitted, as required.

A valid U.S. federal tax return will be processed with a temporary IRS number. In addition, a valid U.S. federal tax retun submitted with a rejected Form W7 application for a dependent or spouse will be sent forward for processing. The dependent exemption will be disallowed, and a spouse who is declaring income will be assigned a temporary IRS Center Number.

If you stil require an ITIN, you will need to complete a new Form W7 and submit it with valid and unexpired supporting ID. Please attach it to a copy of your original tax return. Clearly indicate that the tax return is a copy, and sumbit it to the address shown at the top of this notice.

Facts about our situation: my wife is my dependent and she doesn't have any income in Vietnam. So, must my wife file a US tax return even though she has no income just in order to apply for an ITIN? Or does she have to wait until I file my 2009 Tax Return (in 2/2010) as joinly filing and her name as a dependent, and submit that 2009 Tax Return with the new W7?

Thanks for your help.

Peter

The 2009 tax return is for TY 2008. Therefore your wife does not qualify to file taxes as you were not married as of December 31, 2008.

Even if you supported your fiancee 100% during 2008, spouses do not qualify as a dependent (see IRS pub 501). A dependent has to be either a qualifying child or qualifying relative and must reside in the USA (with exceptions for children living in Mexico or Canada - although there are loopholes beyond that). A spouse either files jointly or separately with you, not as a dependent.

For TY 2009, you can file after January 1, 2010 and file "married filing jointly" (unless you want to exclude her foreign income - then MFS would be appropriate). If your wife does not have a SSN and is not yet eligible for one by the time you file, then you would need an ITIN (pretty much K-3's are the only ones that qualify since a K-1 can get one upon entry to the USA as can CR-1s. A K-3 cannot get a SSN until they have their EAD or GC which in our case was almost a year and a half after Rin's arrival in the USA).

[rin and john 71]

For additional tax filing info, go here:

http://www.visajourney.com/forums/index.php?showtopic=170514

Tons of good information. Suspect a similar thread will arise after Jan 1st....

[Peter&TT 0]

After reading several postings and threads in other forums, I'm still in a loophole. Chicken and egg, which come first? To apply for an ITIN you must submit a valid tax return; and to file a tax return you must have an ITIN or SSN.

If I cannot claim my wife as a dependent while she lives in Vietnam (as Rin_and_John pointed out), for Tax Year 2009 how do I file as "married filing jointly" because my wife doesn't have either ITIN or SSN? Does "married filing jointly" require each filers have either ITIN or SSN? I'm confused. Please help.

Thanks.

Peter

[Dai. 7]

When you fill out a w7 for ITIN and send it with the 1040 (Social Security for Spouse left blank on the form) to the address that the IRS provides to get an ITIN, that department assigns the ITIN and puts it on your 1040 for you. After they do their paperwork and put the ITIN on the 1040 they will forward the 1040 to the IRS to file your taxes. I did this last year it and worked out well for me.

[Dai. 7]

for 2009 you can do it at the beginning of next year (you have until april to file taxes). When you get your w2 from your employer, fill out the 1040 like you would normally do but when you file married filing jointly leave her social security number space blank. When you fill out the ITIN form attach the 1040 for 2009 with it. When you send it to the address shown on the ITIN instructions you are done and you can consider yourself filed for taxes already since the ITIN department will file the taxes (forward the papers to IRS) for you when you attach the 1040 with the W7 form.

[hniHnitsuJ 8]

are you k1 visa?

[Peter&TT 0]

for 2009 you can do it at the beginning of next year (you have until april to file taxes). When you get your w2 from your employer, fill out the 1040 like you would normally do but when you file married filing jointly leave her social security number space blank. When you fill out the ITIN form attach the 1040 for 2009 with it. When you send it to the address shown on the ITIN instructions you are done and you can consider yourself filed for taxes already since the ITIN department will file the taxes (forward the papers to IRS) for you when you attach the 1040 with the W7 form.

Thanks very much everyone for your help, especially to Dai_Tx, I'll do as you suggest - it makes more sense.

Thanks

Peter.

[NQT1976 1]

don't apply for ITIN, I made a mistake for apply ITIN.

first they denial ITIN, then they wsitch my status to marriage but what I lost:

student loan interest deduction

$300 stimulus

can't claim my wife as dependend.

total lost $1500 by that mistake, if I file single I can get $1500 more than what I get in tax return.

[Darnell 8,478]

don't apply for ITIN, I made a mistake for apply ITIN.

first they denial ITIN, then they wsitch my status to marriage but what I lost:

student loan interest deduction

$300 stimulus

can't claim my wife as dependend.

total lost $1500 by that mistake, if I file single I can get $1500 more than what I get in tax return.

was that 'this year', by chance ? the ID requirements for an ITIN changed for this year - perhaps you got hit with 'not a valid ID'

Going forward, you can file an amended return when you DO have a valid ID on her - or file amended when she has a SSN. You have some time (2 to 3 years ) ..

Edited December 1, 2009 by Darnell