Income taxes with spouse abroad

[newacct 688]

I've done some research into this but was still a little confused. My wife is unemployed and still a citizen of Vietnam, so I wasn't sure if we'd qualify to file as "married filing jointly". I may consult an account this year just to be safe.

What status is your wife? How many days did she stay in the U.S. for the year at issue?

If your wife is not a permanent resident, and did not stay half the year in the U.S., she is likely a nonresident alien for tax purposes. Normally, in order to file jointly, both people must be residents (unless she is a national of Canada, Mexico, or South Korea). In that case, the two of you would need to elect to treat the nonresident spouse as a resident. That would subject her income to U.S. taxes, but she has no income anyway, so it doesn't matter.

Married filing jointly is much better than married filing separately, especially if one of you has no income.

[keysjangle 145]

We did "married filing separately" for two years of returns. When I moved to the US and got my SSN, we amended our returns. That worked out quite well for us.

[NikLR 13,230]

My husband filed an extension last year and we just did his taxes recently with my SSN after I moved.

[Darnell 8,478]

many accountants are clueless for ITIN requirements and the existence of IRS form W-7 and how to properly write/craft the cover letter.

Just saying.

Do it wrong? omit something? Then of course the ITIN office in Austin will reject it.

[slvrfx576 15]

The documentation for the W-7 (application for an IRS ITIN) was changed in 2012. The requirements are stricter than they had been. For example a simple photocopy, verified by an acceptance agent, is no longer enough. It must be the original document or a copy of that document which has been certified by the agency that issued it. Many are reluctant to send in an original passport or national ID card and be without it in the interim. (In Bulgaria it is against the law to not be carrying your National ID Card) And many foreign governments are reluctant to issue a "certified copy", not ever having been asked for such a thing before. (This happened to my wife...they looked at her like she was crazy)

Also note that an ITIN usually can only be applied for when accompanied by a tax return...so generally (unless an extension has been applied for) this means it can not be done until you are ready to file in Feb,Mar, or the 1st half of April of the year following the tax year. And it can not be filed electronically (See Darnell"s post), which is why it wont be available for quite some time in the IRS Tax Transcript system. But you don't need an IRS tax transcript for your I-864...a complete copy of your tax return as filed, with all schedules, W-2's, 1099's. and the W-7, is perfectly acceptable.

As pointed out by other posters, they are alternatives to using an ITIN for foreign spouses intending to immigrate:

1. The USC files "married filing separately" for the time being....later, when the spouse is here and gets a

an SSN, amend the previously filed return to "married filing jointly".

2. The USC can file an extension to gain an extra 6 months before being required to file the actual return.

If your foreign spouse will arrive here and get their SSN during this time, then you can file jointly

and on time. If, in a worst case scenario, the arrival is delayed...see step 1.