Where to file tax with W7

[Quarknase 1,072]

Hi House,

 

Hoping for your expertise here since my accountant isn't sure about the procedure.

 

My spouse is abroad, never entered the US (can't get a visitor visa) and the I-130 is pending.

We want to file MFJ and my accountant has prepared the tax package. Along with that, my husband signed the IRS PoA form, the W7, and I brought his certified passport copy along with translation of the certification with me from my last visit.

My accountant advised me to make an appointment at a IRS TAC Center to file in person, but when I called them they told me to file in person my husband would have to appear too.

 

How do I file for ITIN and taxes correctly for first ITIN (not renewal)? It puzzles me that the PoA would not be enough, because he clearly cannot appear in person.

 

Thank you!

 

[Wuozopo 4,293]

I posted this today in the topic currently just below yours by Bearr.

(copy/paste)

You prepare the joint return leaving his SSN blank. (both must sign the paper return)

Prepare your statement for him to be treated as a resident alien (both must sign)

He fills out the W-7 application for ITIN (he signs)

He provides the documents required for ITIN.(certified passport copy)

MAIL all of the above to:

Internal Revenue Service

Austin Service Center ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

They will process the ITIN and fill in the number assigned on your tax return, then process the return.

 

Did you accountant know on a joint return that worldwide income has to be reported, meaning any income he earned working in his home country? Did he/she include form 2555 and Schedule 1?

Edited February 20, 2020 by Wuozopo

[Quarknase 1,072]

16 hours ago, Wuozopo said:

I posted this today in the topic currently just below yours by Bearr.

(copy/paste)

You prepare the joint return leaving his SSN blank. (both must sign the paper return)

Prepare your statement for him to be treated as a resident alien (both must sign)

He fills out the W-7 application for ITIN (he signs)

He provides the documents required for ITIN.(certified passport copy)

MAIL all of the above to:

Internal Revenue Service

Austin Service Center ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

They will process the ITIN and fill in the number assigned on your tax return, then process the return.

 

Did you accountant know on a joint return that worldwide income has to be reported, meaning any income he earned working in his home country? Did he/she include form 2555 and Schedule 1?

Thank you, very helpful (and sorry that I missed the response on the other post).

 

My spouse did not have foreign income in 2019, are forms 2555 and Schedule 1 still required?

 

Do you also know the answers to the following:

- Am I mailing all returns to the above address, or only federal?

-> If only federal, do I have to wait for his ITIN to file state return?

 

Thank you!

 

[Wuozopo 4,293]

16 hours ago, Quarknase said:

Thank you, very helpful (and sorry that I missed the response on the other post).

 

My spouse did not have foreign income in 2019, are forms 2555 and Schedule 1 still required?

 

Do you also know the answers to the following:

- Am I mailing all returns to the above address, or only federal?

-> If only federal, do I have to wait for his ITIN to file state return?

 

Thank you!

 

Form 2555 is only for foreign income and a number from it transfers to Schedule 1, so no to 2555. There are other reasons for a Schedule 1 and not knowing your situation, I wouldn’t know if you had other reasons for Schedule 1. 
 

Only your federal return goes to the IRS. State returns will go to your state income tax agency. 
 

You will have to look at your state return and see if it requires an ITIN for the spouse. You may be filing for only yourself and your income since the spouse did not earn in the state.  Each state has their own set of rules for how and when to file state taxes. They will not be exactly like the IRS rules.  If you need an ITIN for the state, then you will have to wait on Austin to assign one and send it to your spouse. 

 

[Quarknase 1,072]

8 hours ago, Wuozopo said:

Form 2555 is only for foreign income and a number from it transfers to Schedule 1, so no to 2555. There are other reasons for a Schedule 1 and not knowing your situation, I wouldn’t know if you had other reasons for Schedule 1. 
 

Only your federal return goes to the IRS. State returns will go to your state income tax agency. 
 

You will have to look at your state return and see if it requires an ITIN for the spouse. You may be filing for only yourself and your income since the spouse did not earn in the state.  Each state has their own set of rules for how and when to file state taxes. They will not be exactly like the IRS rules.  If you need an ITIN for the state, then you will have to wait on Austin to assign one and send it to your spouse. 

 

You're the best. Thank you!

[Quarknase 1,072]

On 2/20/2020 at 1:03 AM, Wuozopo said:

 

Prepare your statement for him to be treated as a resident alien (both must sign)

 

Hey,

I actually have one more question if you don't mind

What do you mean by stating the above?

[Wuozopo 4,293]

2 hours ago, Quarknase said:

Hey,

I actually have one more question if you don't mind

What do you mean by stating the above?

Your spouse is a nonresident alien and as such can not file a joint return with you. But you have an option. Since you have an accountant, I will refer you and your accountant to IRS Publication 519 to research what that option is.

https://www.irs.gov/pub/irs-pdf/p519.pdf

See page 9

Topics:

Nonresident Spouse Treated as a Resident

How To Make the Choice
 

 

 

Edited March 6, 2020 by Wuozopo

[Quarknase 1,072]

8 hours ago, Wuozopo said:

Your spouse is a nonresident alien and as such can not file a joint return with you. But you have an option. Since you have an accountant, I will refer you and your accountant to IRS Publication 519 to research what that option is.

https://www.irs.gov/pub/irs-pdf/p519.pdf

See page 9

Topics:

Nonresident Spouse Treated as a Resident

How To Make the Choice
 

 

 

Thank you 🙏🏽 This is on me - my accountant only did the “regular” part, nothing around W7 etc...

 

appreciate the help!

[Mr and Mrs S 207]

On 2/20/2020 at 12:03 AM, Wuozopo said:

I posted this today in the topic currently just below yours by Bearr.

(copy/paste)

You prepare the joint return leaving his SSN blank. (both must sign the paper return)

Prepare your statement for him to be treated as a resident alien (both must sign)

He fills out the W-7 application for ITIN (he signs)

He provides the documents required for ITIN.(certified passport copy)

MAIL all of the above to:

Internal Revenue Service

Austin Service Center ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

They will process the ITIN and fill in the number assigned on your tax return, then process the return.

 

Did you accountant know on a joint return that worldwide income has to be reported, meaning any income he earned working in his home country? Did he/she include form 2555 and Schedule 1?

 

Thank you for this helpful post. I am expecting to receive returns signed by my wife by Monday and have some silly questions (I have never paper filed before):

 

1. I will be attaching a copy of my 2019 W-2 to my return. From what I understand, I do not have to attach anything for her income(she earned abroad). Am I correct? (It seems they are only asking for forms showing tax withheld https://www.irs.gov/taxtopics/tc301)

 

2. Staples or paper clips (I'm leaning towards paper clips).

 

3. Sequence with 1 being top most:

   1. Signed statement to treat wife as resident alien on top fastened (with a paper clip) to the W-7 and certified copy of passport

   2. Rest of the return with W-2 on top fastened together with a paper clip

 

I plan on not fastening the actual return and ITIN documents in hopes that the ITIN people with process the ITIN before looking at the actual return.

Or they'll unfasten all of it, scan everything then process things.

 

I might be overthinking this. How did you organize your documents?

 

 

Edited March 8, 2020 by Mr and Mrs S

[Wuozopo 4,293]

@Mr and Mrs S

My wife filed for many years before efiling was invented and she said she always stapled the W2 to the left edge of the 1040. Before 2018, the 1040 was a full size piece of paper and showed an attachment place. Look at this 2017 halfway down on the left below the word “Income”. https://www.irs.gov/pub/irs-prior/f1040--2017.pdf.  That spot allowed the W2 to fit perfectly in the middle of a three fold piece of paper and didn’t cover the Name part at the top and fit nicely into a standard envelope. With this new half sheet format, she says you will just have to wing it and attach the W2 maybe partway down to leave your names visible. 
 

So order of tax return:

• 1040 is always on top with the W2 attached to it on the left margin. (Wife says she would still staple that)
• Then the forms in order. Look for the attachment sequence in the top right corner of each form under the big 2019. Schedule 1 is attachment sequence 01. Form 2555 is attachment sequence 34. Put whatever forms you have in numeric order. If it doesn’t have an attachment sequence number, it’s not part of your return. 
• Then behind the forms, add your statement to be treated as a resident alien.
• Paper clip all of above at the top.

You do not attach proof of the foreign income. Also no cover letter or other notes to the IRS. 

 

 

The ITIN application is separate and would be form W7 on top, followed by any identity documentation, then paperclipped together. You can place that group in the mailing envelope on top of the tax return bundle since it will be processed before the return. 
 

(Photo attached shows where to find tax return sequence.)

Edited March 8, 2020 by Wuozopo

[Wuozopo 4,293]

And don’t forget to make a photocopy for your files of everything you are mailing. My wife says she always mailed inside the post office and asked for a receipt of mailing. Ask the postal clerk what they offer. It’s not for speed of delivery, but rather for proof that you filed before the deadline. 

Edited March 8, 2020 by Wuozopo

[Mr and Mrs S 207]

37 minutes ago, Wuozopo said:

And don’t forget to make a photocopy for your files of everything you are mailing. My wife says she always mailed inside the post office and asked for a receipt of mailing. Ask the postal clerk what they offer. It’s not for speed of delivery, but rather for proof that you filed before the deadline. 

Thanks for the detailed answer. I'll be using USPS and buy the certificate of mailing. USPS seems to have a whole page about taxes https://www.usps.com/taxes/ which I'll be using as a guide for mailing. I'll also need the certificate of mailing (in addition to copy of the packet sent to IRS) for her interview next month because I don't think IRS will publish our transcripts by then.

 

The paper return from 2017 was a good find. I e-filed in 2017 so didn't remember how it looked like.

 

According to forbes (article from 2012) certified or registered mail is the way to go https://www.forbes.com/sites/kellyphillipserb/2012/04/15/post-office-gets-it-wrong-when-it-comes-to-tax-advice/#6cc2c64664cb

Edited March 8, 2020 by Mr and Mrs S

[Wuozopo 4,293]

@Mr and Mrs S

 

Good information on the mailing options.  Be sure and use the ITIN Operations specific address given above and not the generic Austin address for Texas 1040s. All ITIN/tax return combos go to there instead of your normal state mailing address. 
 

The address come from page 5 of the W7 instructions. https://www.irs.gov/pub/irs-pdf/iw7.pdf

[Mr and Mrs S 207]

55 minutes ago, Wuozopo said:

@Mr and Mrs S

 

Good information on the mailing options.  Be sure and use the ITIN Operations specific address given above and not the generic Austin address for Texas 1040s. All ITIN/tax return combos go to there instead of your normal state mailing address. 
 

The address come from page 5 of the W7 instructions. https://www.irs.gov/pub/irs-pdf/iw7.pdf

 

Thanks for sharing the address. I did some more research on mailing options and it seem Certified Mail Return Receipt Requested is a safe bet.

[Wuozopo 4,293]

1 hour ago, Mr and Mrs S said:

 

Thanks for sharing the address. I did some more research on mailing options and it seem Certified Mail Return Receipt Requested is a safe bet.

It goes to a P.O. Box where there isn’t a person sitting inside the box to sign that green return receipt card. The recipient has to sign. Eventually somebody comes to pick up the mail to that box and signs and then you have to hope the green postcard doesn’t get lost on it’s way back to you. Not the best option in my opinion. All you need is proof that you mailed the return no later than April 15. Then if it gets lost between Houston and Austin in a mail truck fire on Hwy 290, you can supply another return and proof that the original was mailed prior to the filing deadline. 

Edited March 8, 2020 by Wuozopo