how to file taxes?

[mary and riad 4]

Ah I see. That'll work. Thank so much to everyone for their input.

[arken 4,197]

You can pick one of two options, whichever you feel better.

1. Married filing separately: You will put "NRA" in place of your spouse SSN and mail your application. The process is simple and has less processing time but you cannot claim your spouse as an exemption, so will get less return.

2. Married filing jointly: You will need to submit form W7 (application for ITIN for your spouse) along with your tax return. This will take more processing time than the other option but you can claim your spouse as an exemption to get more return. You cannot put NRA in this option.

[mary and riad 4]

Of course i would like to get the higher refund but it seems difficult to apply for the itin # from overseas.

[Thozelle 16]

simple way is to file joint and file a W 9 for ITIN (individual taxpayer ID number)

only time you can do this is at time you file your taxes

form online

Can file married seperate and put NRA then ammend later to married jointly with ITIN application or with SSN.

Filing married joint requires both signatures, the ITIN letter requires both signatures and original or notarized copy from originating agency of supporting documents.

Edited December 26, 2015 by Thozelle

[mary and riad 4]

I have decided this is the best course of action:

File married filing separately

Put NRA where it says SS#

Mail paper tax return

Amend tax return when he has his SS#

[Sukie 1,464]

I have decided this is the best course of action:

File married filing separately

Put NRA where it says SS#

Mail paper tax return

Amend tax return when he has his SS#

You have nailed it! File MFS now, and after he immigrates and has his SSN, then amend.

Getting the ITIN is a royal pain.

Sukie in NY

[rutabaga 209]

When you do amend to MFJ, be aware of this as well:

IRS: Nonresident Spouse Treated as a Resident

I.e., since I'm guessing your husband won't become a resident by the end of the year, you'll have to attach the statement they're talking about (under How to Make the Choice) to the amended return in order to file MFJ (also, most states don't have this provision so you'd remain MFS on the state return in all likelihood).

Edited December 27, 2015 by rutabaga

[Thozelle 16]

When you do amend to MFJ, be aware of this as well:

IRS: Nonresident Spouse Treated as a Resident

I.e., since I'm guessing your husband won't become a resident by the end of the year, you'll have to attach the statement they're talking about (under How to Make the Choice) to the amended return in order to file MFJ (also, most states don't have this provision so you'd remain MFS on the state return in all likelihood).

Ammended 2 yrs state tax returns from MFS to MFJ once the ITIN was received. No letter required. Should be a non issue ammending from MFS to MFJ with SSN on state return.

[rutabaga 209]

The IRS wouldn't reject your return for not attaching the letter they want as they don't (can't?) check your spouse's residency status at that time. This is something that would only become an issue if you were to be audited. The same goes for the state returns: your state doesn't really know if your spouse lived abroad or in your state (if they didn't earn any income from in-state sources) so again the issue of their residency would only potentially pop up if an audit were to be performed.

[picobenz 2]

Or you can just file head of household if you have a dependent. You also have that option since your spouse is not physically in the country with you.

[aaa2zzz 27]

There are 25 countries where there is an agent to apply for a US ITIN

https://www.irs.gov/Individuals/Acceptance-Agent-Program