tax time and a few other questions

[Beachey]

4) I've never filed a state return, but I believe that others have done so writing "ITIN applied for"

 

I filed a State Return (AZ) last year at the same time I filed the Federal Return with the W-7. AZ ended up asking me to refile again once I received the actual ITIN. The good news was once i had the ITIN I could file elctronic.

 

All States are different so New York may handle it differently but I would file as Randy recommended so you are credited as filing on time.

 

Luckily I owed on both so I wasn't worried about getting my refund.

[Randy W]

Okay I found the reference to your specific situation - read Publication 501 , under Exemptions (pg. 10)

 

Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or spouse and have chosen to be treated as a resident of the United States.

 

Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse.

 

Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer.

 

The minimum hassle might be to file initially as "married, filing separately", and NOT apply for an ITIN. You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time.

 

Note the IRS terminology - your spouse may ELECT to be TREATED as a resident of the United States for tax purposes. Read Publication 519, Section "Non-Resident Spouse Treated as Resident" for more information on that.

 

Note also that if your spouse DID have reportable income, it may be EXCLUDED by using Form 2555.

Edited February 2, 2012 by Randy W (see edit history)

[dan_ling]

Okay I found the reference to your specific situation - read Publication 501 , under Exemptions (pg. 10)

 

Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or spouse and have chosen to be treated as a resident of the United States.

 

Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse.

 

Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer.

 

The minimum hassle might be to file initially as "married, filing separately", and NOT apply for an ITIN. You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time.

 

Note the IRS terminology - your spouse may ELECT to be TREATED as a resident of the United States for tax purposes. Read Publication 519, Section "Non-Resident Spouse Treated as Resident" for more information on that.

 

Note also that if your spouse DID have reportable income, it may be EXCLUDED by using Form 2555.

 

This is exactly what I did since my wife was living in China when I filled my 2009.

[seafood10]

Okay I found the reference to your specific situation - read Publication 501 , under Exemptions (pg. 10)

 

Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or spouse and have chosen to be treated as a resident of the United States.

 

Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse.

 

Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer.

 

The minimum hassle might be to file initially as "married, filing separately", and NOT apply for an ITIN. You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time.

 

Note the IRS terminology - your spouse may ELECT to be TREATED as a resident of the United States for tax purposes. Read Publication 519, Section "Non-Resident Spouse Treated as Resident" for more information on that.

 

Note also that if your spouse DID have reportable income, it may be EXCLUDED by using Form 2555.

 

wait i'm more confused now. randy w. just said i can't claim my wife as an exemption based on this above statement "...You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time."

 

so can someone clear this up for me once and for all? here is the scenerio again. i'm a us citizen. my wife lives in china. we got married in nov. 2011. i'm filing as "married filing as separately" for my 1040 2011 return. i will apply for itin # for my wife. my wife has no gross income and she WON'T be filing a return when she arrive here in the usa. so one more time.

 

1. so can i claim my wife as an exemption on my 1040 on line 6b? yes or no? and why?

 

thx.

[Randy W]

Okay I found the reference to your specific situation - read Publication 501 , under Exemptions (pg. 10)

 

Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents. These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or spouse and have chosen to be treated as a resident of the United States.

 

Joint return. On a joint return, you can claim one exemption for yourself and one for your spouse.

 

Separate return. If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer.

 

The minimum hassle might be to file initially as "married, filing separately", and NOT apply for an ITIN. You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time.

 

Note the IRS terminology - your spouse may ELECT to be TREATED as a resident of the United States for tax purposes. Read Publication 519, Section "Non-Resident Spouse Treated as Resident" for more information on that.

 

Note also that if your spouse DID have reportable income, it may be EXCLUDED by using Form 2555.

 

wait i'm more confused now. randy w. just said i can't claim my wife as an exemption based on this above statement "...You would NOT be able to claim the exemption or deduction, but once she arrives, you can file an amended return with filing status "married filing jointly", furnish her SS # once she gets it, and get your full refund at that time."

 

so can someone clear this up for me once and for all? here is the scenerio again. i'm a us citizen. my wife lives in china. we got married in nov. 2011. i'm filing as "married filing as separately" for my 1040 2011 return. i will apply for itin # for my wife. my wife has no gross income and she WON'T be filing a return when she arrive here in the usa. so one more time.

 

1. so can i claim my wife as an exemption on my 1040 on line 6b? yes or no? and why?

 

thx.

 

 

NO! We CANNOT clear it up for you. YOU HAVE TO CHOOSE! First - ITIN or no? You can file WITHOUT an ITIN, but NOT claim her as an exemption. THAT OPTION IS OPEN TO YOU!

 

You can file WITH a W-7 application for ITIN AND claim her as an exemption.

 

You can file an amended return or not when she gets here. YOU DECIDE!

 

You CAN claim her as an exemption IF you were married on Dec. 31 AND you submit an W-7 for an ITIN. Again, YOU DECIDE!

 

READ PUBLICATIONS 501 and 519.

[seafood10]

ok i'm filling out the w7 form and i have a few more questions:

 

1. in the first section, it asked for reason filing for w7:

 

a: nonresident alien required to get ITIN to claim tax treaty benefit

b: nonresident alien filing a U.S. tax return

c: U.S. resident alien (based on days present in the United States) filing a U.S. tax return

d: Dependent of U.S. citizen/resident alien (enter name and SSN/ITIN of U.S.citizen/resident alien (see instructions)

f: Spouse of U.S. citizen alien (enter name and SSN/ITIN of U.S.citizen/resident alien (see instructions)

g: Dependent/spouse of a nonresident alien holding a U.S. visa

h. Other

 

which boxes should i check and do i check one box or all the boxes that apply to me? if some boxes, which boxes should i check?

 

also on line 2, it is asking for name. It is my name or my wife name it is asking?

 

thx in advance,

[dnoblett]

ok i'm filling out the w7 form and i have a few more questions:

 

1. in the first section, it asked for reason filing for w7:

 

a: nonresident alien required to get ITIN to claim tax treaty benefit

b: nonresident alien filing a U.S. tax return

c: U.S. resident alien (based on days present in the United States) filing a U.S. tax return

d: Dependent of U.S. citizen/resident alien (enter name and SSN/ITIN of U.S.citizen/resident alien (see instructions)

f: Spouse of U.S. citizen alien (enter name and SSN/ITIN of U.S.citizen/resident alien (see instructions)

g: Dependent/spouse of a nonresident alien holding a U.S. visa

h. Other

 

which boxes should i check and do i check one box or all the boxes that apply to me? if some boxes, which boxes should i check?

 

also on line 2, it is asking for name. It is my name or my wife name it is asking?

 

thx in advance,

"E" Spouse of a US Citizen or Resident Alien...

 

1a and 1b is the person applying for ITIN (Spouse NON-Resident Alien) NOT US Citizen who already has SSN

 

1a is married name

1b is maiden name

 

http://www.irs.gov/pub/irs-pdf/fw7.pdf

Edited March 11, 2012 by dnoblett (see edit history)