Q: U.S. citizen filing jointly with spouse but my wife doesn't have an SSN at the moment, will that be acceptable?
My spouse does not currently possess a SSN. However, she has been residing in the U.S. since June 2023, and we began living together upon our marriage from in September of the same year. Due to her lack of an SSN, I encountered difficulties when attempting to file electronically.
As a result, I am opting to file our taxes by paper, accompanied by a statement explaining our situation. Specifically, we are in the process of filing Form I-485 to adjust her status in the U.S. and secure her green card. It is imperative to note that filing Form I-485 requires the submission of three years of recent tax returns as part of the affidavit of support.
My primary concern is whether I need to file Form W-7 to obtain an Individual ITIN for my spouse before submitting our tax return to be acceptable. The instructions on Form W-7 indicate that it should not be filed if one is eligible for an SSN, further adding to my confusion.
A: You can apply for an ITIN for your spouse by filing out a W-7 application. It is best to work with a professional when filing out the W-7 application. If the form is not prepared correctly, you can be rejected and will have to start the process over again. Please do not send your wife's passport by mail. There are other ways to process the W-7 application timely. I worked as the managing attorney of the tax department at an immigration firm for several years in New York City.
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A:
In situations where your spouse does not have a Social Security Number (SSN) and is in the process of adjusting status to obtain a green card, it is indeed appropriate to apply for an Individual Taxpayer Identification Number (ITIN) for her by filing Form W-7 with the IRS. The ITIN serves as a tax processing number for individuals who are not eligible for an SSN, allowing them to comply with U.S. tax laws and potentially file a joint tax return with their spouse, which can offer certain tax benefits.
While the instructions for Form W-7 advise against applying for an ITIN if eligible for an SSN, your spouse's current status of adjusting her residency and waiting for a green card typically means she may not yet be eligible for an SSN. In this context, applying for an ITIN is a suitable step. When you file your tax return by paper, attach the completed Form W-7 along with the required documentation to prove your spouse's identity and foreign status, and your federal tax return.
It's crucial to ensure all paperwork is accurately completed and that you follow the IRS guidelines for applying for an ITIN closely. This process will allow you to file your taxes jointly and meet the requirements for the affidavit of support under Form I-485. For further guidance and to ensure you're taking the correct steps, consulting with a tax professional or an immigration attorney can be very beneficial. They can provide personalized advice based on your specific situation.
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