How To File Income Tax If Your Wife Is In China

[Urkidding]

Q: I married in September a young woman from China.

We are going through the immigration process while I am back home in Anytown, USA and she's still there. I am supporting her financially, but she does not have a Social Security number as yet.

 

Am I legally entitled to claim her on my upcoming income tax filing?

 

 

 

A: Congratulations to you and your bride. May marriage bring you both what you need and desire, starting perhaps with a bigger tax deduction.

 

Yes, you are legally entitled to claim your foreign-born, overseas-living wife on your 2007 tax return.

 

 

Generally, foreign nationals can't file tax returns as married filing jointly and qualify for the largest standard deduction the tax code allows if either of the spouses was a nonresident alien during the tax year.

Your wife is a nonresident alien because she does not live in the U.S. and does not have permission yet to live here legally.

 

However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents to file a joint return.

If you make this choice, you will both be taxed by the United States on your worldwide income.

 

To do this, attach to your 2007 return a joint statement signed by both of you that:

 

• Declares one spouse was a nonresident alien and the other a U.S. citizen or resident alien on the last day of the tax year and that both of you choose to be treated as U.S. residents for the entire tax year.

 

• Includes the name, address and identification number of each spouse. The identification number will be your wife's Social Security number, if the application she submits to the Social Security Administration is approved before you file your tax return.

 

If it is not approved by then, attach a copy of the pending application to the tax return with the nonresident alien spouse statement.

However, if the Social Security Administration rules your wife ineligible for a Social Security number, then she can apply to the IRS for an individual taxpayer identification number.

 

To get a taxpayer number, your wife or you, if you have power of attorney for her, will need to fill out Form W-7, the individual taxpayer identification number application, and attach it to your 2007 return that is due by April 15.

 

The W-7 is your notification to the IRS that you have a spouse who is a foreign national and ineligible for a Social Security number. Remember, you only fill this out if your wife is declared ineligible for a Social Security number.

 

You will also have to attach to your return a certified or notarized copy of an original valid passport.

 

If your wife does not have a passport, the IRS will accept certified or notarized copies of two or more unexpired documents, including a national identification card, civil birth certificate, foreign driver's license and a foreign voter's registration card.

 

Typically, the IRS takes four to six weeks to process W-7 applications and mail the taypayer numbers to approved foreign nationals.

However, these IRS identification numbers are only for federal tax purposes, not to obtain work or benefits.

 

• Form W-7: www.irs.gov/pub/irs-pdf/fw7.pdf

 

• ITIN fact sheet: www.irs.gov/individuals/article/0,,id=96287,00.html

 

• U.S. Tax Guide for Aliens: www.irs.gov/pub/irs-pdf/p519.pdf

Edited December 20, 2007 by Urkidding (see edit history)