So Maddddd

[Traviesa 0]

With the IRS! Only to find out that the person they transferred me to doesn't have any background in alien issues. Are there any tax knowledgeable people in here who can confirm that I should file "Married Filing Separately" and that I can claim an exemption for my nonresident alien spouse?

[~Jackie~ 30]

I don't think you can claim that until he is here. I had to do Head of Household til Mohammed arrived. Try finding vj member cloyd, he is very knowledgable for these issues. With it becoming tax time, there will be many threads about this.

Jackie

I just spent 45 min on the phone with cable over a billing issue ......grrrrrrrrrrrrr

[Traviesa 0]

The info about the exemption came to my attention on another thread here on VJ and then to verify I read up the IRS handbook online and it does appear to say that you can claim an exemption (Married Filing Separately) for a nonresident alien. This is actually what it says:

Separate return. If you file a separate return, you can claim the exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. This is true even if the other taxpayer does not actually claim your spouse as a dependent. This is also true if your spouse is a nonresident alien.

For what it's worth, my mom's company's tax guy doesn't agree with me, but when I read it it seems pretty clear.

[~Jackie~ 30]

I'm confused. I always get confused at tax time. One year H&R Block wouldn't file for us because hubby didn't have his gc yet.

Jackie

[Ban Hammer 13,481]

With the IRS! Only to find out that the person they transferred me to doesn't have any background in alien issues. Are there any tax knowledgeable people in here who can confirm that I should file "Married Filing Separately" and that I can claim an exemption for my nonresident alien spouse?

first, does he have a ssn or itin?

[Traviesa 0]

With the IRS! Only to find out that the person they transferred me to doesn't have any background in alien issues. Are there any tax knowledgeable people in here who can confirm that I should file "Married Filing Separately" and that I can claim an exemption for my nonresident alien spouse?

first, does he have a ssn or itin?

Neither, nor did he have any US income this year.

[Ban Hammer 13,481]

With the IRS! Only to find out that the person they transferred me to doesn't have any background in alien issues. Are there any tax knowledgeable people in here who can confirm that I should file "Married Filing Separately" and that I can claim an exemption for my nonresident alien spouse?

first, does he have a ssn or itin?

Neither, nor did he have any US income this year.

sounds highly unlikely you will be able to do so - but as someone suggested, get the opinion of the vj expert.

[Traviesa 0]

With the IRS! Only to find out that the person they transferred me to doesn't have any background in alien issues. Are there any tax knowledgeable people in here who can confirm that I should file "Married Filing Separately" and that I can claim an exemption for my nonresident alien spouse?

first, does he have a ssn or itin?

Neither, nor did he have any US income this year.

sounds highly unlikely you will be able to do so - but as someone suggested, get the opinion of the vj expert.

Oh, I didn't realize one of those numbers was necessary to do Married Filing Jointly. I'm just curious as to the alternative-would that be filing Single?

[mawilson 2,133]

Oh, I didn't realize one of those numbers was necessary to do Married Filing Jointly. I'm just curious as to the alternative-would that be filing Single?

No no no no. You cannot file Single if you're married. The alternative is to do Married Filing Separately;

however he wouldn't have to file anything since he had no income.

[chiquita 0]

I have filed married since I got married! You can too. I will find the IRS law for you and send it.

chi

[Traviesa 0]

Oh, I didn't realize one of those numbers was necessary to do Married Filing Jointly. I'm just curious as to the alternative-would that be filing Single?

No no no no. You cannot file Single if you're married. The alternative is to do Married Filing Separately;

however he wouldn't have to file anything since he had no income.

Sorry, when I wrote Married Filing Jointly I meant to write Married Filing Separately, which apparently may not be an option since he has no SSN or ITIN...I just checked Form 1040, and under Married Filing Separately, it does ask you to list the SSN of your spouse. So I'm wondering if I just put nothing there?

[chiquita 0]

Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

Taxpayer Identification Numbers

Social Security Number "SSN"

Employer Identification Number "EIN"

Individual Taxpayer Identification Number "ITIN"

Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"

Preparer Taxpayer Identification Number "PTIN"

Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

When filing your tax returns - A change in IRC section 6109 regulations in 1996 mandates the use of a TIN on tax returns.

When claiming treaty benefits - There was a change in the IRC section 1441 regulations in 2001 which mandates the use of a TIN in order to claim tax treaty benefits. A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

Tax treaty benefits (other than for income from marketable securities)

Exemption for effectively connected income

Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and

Attach a federal income tax return to the Form W-7.

Applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ITIN FAQ's in English

ITIN FAQ's in Spanish

Obtaining an ITIN from Abroad

Reminders for Tax Professionals

ITIN-SSN Mismatch

ITIN's and FIRPTA Tax Forms

December, 2003 Revisions to ITIN Process

ITIN Products

Filing Forms W-2 and 1042-S Without Payee TIN’s

Acceptance Agent Program for ITIN’s

How to Become an Acceptance Agent for IRS ITIN Numbers

Publication 1915, Understanding Your Individual Taxpayer Identification Number (PDF)

ATIN

[tom&tata 2]

I think if you are married by Dec 31st, 2006 eventhough the spouse is not in the US yet, you can file Married Filing Jointly.

What I understood (double check, as we went through this 2 years ago) was:

1. Include foreign spouse foreign income, but you claim deduction for the foreign income (form 2555 I believe). There are some publication related to this exclusion of income, publication 54 is one of them. I think one of the limitation using this is that you will not be able to claim some tax credit.

2. A statement from the foreign spouse that he/she opted to be considered as resident for tax purposes based on marriage to you.

3. Foreign spouse fill out W-7 form (I think - pls double check), and include this in your tax return & you need to send the return to a specific place that will give him ITIN for the purpose of the taax return

That's what I remember so far. I am sure somebody will add more on this

Good luck !

[mawilson 2,133]

Oh, I didn't realize one of those numbers was necessary to do Married Filing Jointly. I'm just curious as to the alternative-would that be filing Single?

No no no no. You cannot file Single if you're married. The alternative is to do Married Filing Separately;

however he wouldn't have to file anything since he had no income.

Sorry, when I wrote Married Filing Jointly I meant to write Married Filing Separately, which apparently may not be an option since he has no SSN or ITIN...I just checked Form 1040, and under Married Filing Separately, it does ask you to list the SSN of your spouse. So I'm wondering if I just put nothing there?

Hmm, I guess nothing if he has no number. Can you apply for an ITIN number on his behalf?

It shouldn't be as big a deal as getting an SSN.

[chiquita 0]

Your husband first needs to get a TIN before you can file as married. This is for ID purposes only. He will fill out a W-7>>>>

http://www.irs.gov/pub/irs-pdf/fw7.pdf

Once you have this form you will file as married. He is your alien spouse with no income.