Form W-7 line 6d

[Fireflii 0]

When electing to treat a non-resident spouse as a resident for tax purposes, what do I enter on Line 6d - Date of Entry on Form W-7? He lives in Canada and has only ever entered the US for short monthly visits. Is "date of entry" on 6d applicable only if you entered the US to *live*? I didn't want to put "Never entered" because he visits, but if I list a visit date, I have no idea which one to use. The first one ever? The first one of the 2014 tax year (which was actually December of 2013-January 2014)?

Anyone else do this? I can't find any documentation anywhere that addresses it. The example for 6d in the instructions is short, doesn't apply and googling turns up little helpful info.

[Nich-Nick 3,354]

When electing to treat a non-resident spouse as a resident for tax purposes, what do I enter on Line 6d - Date of Entry on Form W-7? He lives in Canada and has only ever entered the US for short monthly visits. Is "date of entry" on 6d applicable only if you entered the US to *live*? I didn't want to put "Never entered" because he visits, but if I list a visit date, I have no idea which one to use. The first one ever? The first one of the 2014 tax year (which was actually December of 2013-January 2014)?

Anyone else do this? I can't find any documentation anywhere that addresses it. The example for 6d in the instructions is short, doesn't apply and googling turns up little helpful info.

The IRS page says:

Where can I get help with my ITIN application?

You can call the IRS toll-free at 1-800-829-1040 if you are in the United States. If you are outside the United States, call 267-941-1000 (not a toll-free number) for information and help in completing your Form W-7 and your tax return or to check on the status of your application six weeks after submitting Form W-7.

Assistance is also available at selected IRS Taxpayer Assistance Centers in the United States to provide in-person help with ITIN applications on a walk-in or appointment basis.You may also use the services of an IRS-authorized Acceptance Agent.

That's what I would do. My instinct says to put no date or N/A. But I would call the IRS as well.

[Fireflii 0]

Thanks.

Unfortunately, no help can be obtained at 1-800-829-1040. Both the automated system and IRS representatives direct me to a recording telling me tax assistance is not available after April and to use the interactive tax assistant (useless) or to read the instructions (also useless.)

The in-person only IRS Taxpayer Assistance Centers in my area have terrible reviews (many hour wait time only to be turned away, etc.) so this is my last resort.

I'm now trying to find a tax professional who can answer my question but it is a little like throwing a dart at a board.

Any other advice? Or can someone point me to a professional who is familiar with this topic?

[MariaR323 199]

The entry date in the U.S. is the date the individual entered the U.S. for the purpose for which you are requesting an ITIN. If he entered and you got married in the U.S., then you would use the initial date he entered the U.S. at that time. If he has only had short visits like you said and your marriage took place outside the U.S., then you would put N/A as this would not be applicable in this situation.

~Maria

[Thozelle 16]

The entry date in the U.S. is the date the individual entered the U.S. for the purpose for which you are requesting an ITIN. If he entered and you got married in the U.S., then you would use the initial date he entered the U.S. at that time. If he has only had short visits like you said and your marriage took place outside the U.S., then you would put N/A as this would not be applicable in this situation.

~Maria

N/A will get the form denied. I would put the date his first visit after your marriage, then explain the purpose of his visits on an addendum page.

[MariaR323 199]

N/A will get the form denied. I would put the date his first visit after your marriage, then explain the purpose of his visits on an addendum page.

N/A will not get the form denied. It's clearly stated on the Form W-7 Instructions indicating to enter "N/A" on sections that do not apply. I've prepared several of these forms for different clients and not once have I had a rejection. (I'm a registered tax preparer in California.)

~Maria