SSN/ITIN

[visavis 0]

Hey all,

This is a complicated question but it seems like it would be a common occurrence, so I'm hoping someone can help.

I applied during 2015 for my wife's CR1, and after 12 months of waiting, she came through POE 08/2016! We got her SSN 2-3 weeks later and things have been going smoothly.

For tax year 2015, through a CPA, we filed "Married Filing Jointly" but the CPA decided to put "NRA" into the SSN number for her, which worked well on federal forms. However, I received a notice from the State of MA saying they didn't have my wife's SSN and that I would need to submit her SSN and W-7 (which doesn't really make sense, I would think it would be one or the other).

She does have her SSN currently, but didn't have it for the taxes for which this is relevant, so I would assume the state is asking for the W-7 for that year. However, the information they are requesting is odd to fill out now, since she is now a conditional resident, has a SSN, and lives in the US. It seems silly for me to submit this now. What should I do? File an amended return with the state but not the federal government? Both governments? Just submit the ITIN form and hope it doesn't screw things up? Just submit the SSN?

[Ryan H 3,812]

Moved from IR-1/CR-1 Process & Procedures to Tax & Finances During US Immigration forum.

[cyclone27 710]

You should file amended fed with married joint - most likely get a sizeable refund if you do so. You will have to include her income though.

[B&Z 201]

This is just what I would personally try doing (I'm no expert).

I'd file to amend both federal and state taxes to "married filing jointly", using her current SSN (regardless of the fact that she just got it). The SSN represents her and her income and should cover past taxes, as well as current and future.

Now that she has an SSN, there's no point in her getting an ITIN or filing paperwork to get an ITIN...and kind of sounds like the state of MA doesn't know what they're talking about...

[visavis 0]

Thanks everyone! I used my tuition credit on my federal taxes so I'm a little leary to touch it...my wife's income was essentially nothing over the table last year, as she was a student, so I guess it won't have a big impact.

It's not weird to file an amended return as a conditional/permanent resident for a year in which she was an NRA? Seems funny but I'll give it a shot!

[B&Z 201]

Thanks everyone! I used my tuition credit on my federal taxes so I'm a little leary to touch it...my wife's income was essentially nothing over the table last year, as she was a student, so I guess it won't have a big impact.

It's not weird to file an amended return as a conditional/permanent resident for a year in which she was an NRA? Seems funny but I'll give it a shot!

It does seem weird when you think about it, but people do it all the time. I plan on amending my past taxes from MFS to MFJ once my husband gets his SSN.

[cyclone27 710]

if she arrived on 31 Dec - you can take credit for the whole year. It does seem odd but might as well take advantage of the rules that benefit you for once.

I was married in 2014 so I amended taxes for 2014 once she got her SSN in 2015. Took a while to get the refund but it came eventually for both state/fed.

[afortunada 182]

It's my understanding that if you change to MFJ that you then have to claim all her foreign income and it's a more complicated process gathering proof...

Is that not the case? I swear that is what a tax attorney told me.

I think they are asking for her W-7 because she was supposed to file that with the return. You are no longer allowed to just put "NRA" and I am shocked that they did that for you. She may have an SS# now, but again, she was supposed to file for an ITIN by submitting the w-7 with your federal return.

Edited September 3, 2016 by jacklynriquelme

[cyclone27 710]

It wasn't complicated at all. I provided PayPal statements with a spreadsheet that my wife received for the freelance admin work she did. Granted it only amounted to a few thousand dollars but never the less it was approved by my accountant.

[Nich-Nick 3,354]

For tax year 2015, through a CPA, we filed "Married Filing Jointly" but the CPA decided to put "NRA" into the SSN number for her, which worked well on federal forms. However, I received a notice from the State of MA saying they didn't have my wife's SSN and that I would need to submit her SSN and W-7 (which doesn't really make sense, I would think it would be one or the other).

What should I do?

You are getting lots of advice to amend your return to Married Filing Jointly, but you said you already filed jointly so there is no amending to do unless you actually filed separately and you made a typo n your post.

NRA doesn't work on a joint filing. Both parties need a SSN or ITIN. So either your accountant made a mistake or you actually filed Married Filing Separately. It sounds like somebody (MA) is telling you that NRA doesn't work and they need a number. Send them her SSN because she is not eligible for an ITIN once she has a SSN.

[cyclone27 710]

NRA works fine with filing jointly. The only thing that applies especially if the person isn't in country at the time. SSN or ITIN won't be issued if the alien isn't in country.

[Nich-Nick 3,354]

NRA works fine with filing jointly. The only thing that applies especially if the person isn't in country at the time. SSN or ITIN won't be issued if the alien isn't in country.

An ITIN can be issued to a spouse who has never set foot in the country.

See this page about filing a joint return with a nonresident alien spouse https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse-treated-as-a-resident?_ga=1.240220931.1493150318.1470877882

See particularly the paragraph--

Social Security Number

If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. If your spouse is not eligible to get an SSN, he or she can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information.

[cyclone27 710]

^Only applies if you are filing Married Separate not Joint Married!