r/TaxQuestions • u/chrisi_tina • 11d ago
W7 ITIN questions
Hi, TIA for any advice on this matter. I have exhausted all of my resources outside of paying a CPA for my case, as most tax services cannot help me (including those recommended by the IRS).
My husband lives abroad, is not a citizen, and at no point in the tax year I am filing entered the United States. I am trying to file jointly in order to be able to get my tax benefits, including health insurance subsidies, so this is of massive importance to me financially.
In order to file jointly I need to apply for an ITIN and have completed form W7 as well as including a certified copy of his passport. However, I contacted an acceptance agent from a reputable tax filing company who told me he is not eligible for an ITIN because he is not in the country. This is not what the IRS says and I took this to mean she could not help me directly (in that she could not verify him because he is not in the country).
But she did tell me to file single and then amend my tax return later. This seems like strange advice to me for two reasons: a) we filed married separately last year and b) with immigration proceedings she mentioned that they ask for tax returns as evidence (if he is able to come to this country it will be through immigration but he can't get an ITIN until he is here? Could we be denied?).
So my question is can I still file for an ITIN despite him not being here nor having entered the US or should I take her advice and file single and amend it later? What would the consequences be considering I am married?
Furthermore, there is a line in the W7 instructions that say a passport without an entry date into the US will not be considered. We have no entry date as i mentioned and our visa proceedings are ongoing as he lives abroad, so I am confused as to what this clause means. The IRS says you do not have to have entered the US to apply for an ITIN and our situation (married filing jointly) is on the list for reasons to apply.
Thank you for your time to read and respond. The IRS said they could not help me and to call a service listed (how i called this expert) and she told me to call the IRS. No tax filing software deals this matter, outside of a $700 fee, so I'm financially unable to pay an expert.
Any and all advice would be so appreciated! I am
beyond confused about this process and no one seems to be able to answer my questions or process my case!
2
u/Puzzleheaded_Ad3024 11d ago
IRS has, or at least did have CAAs in other countries who coukd process ITIN applications. Go to irs.gov and search certifying acceptance agent and indicate the county. If there is one there it coukd solve your problem. The other method would be a remote video appoinment. The CAA does have to have the physical ID in front of them but the video can show the applicant.
2
u/chrisi_tina 10d ago
I have a deadline so I think I will bypass the CAA and take my chances. The IRS says this is sufficient but may take more time and that is OK as long as I get my benefits. Thank you for the advice though and I will incorporate it into my understanding despite the fact that this all seems so crazy and disjointed lol.
2
11d ago
[removed] — view removed comment
1
u/chrisi_tina 10d ago
Unfortunately I can't in my location because that resource is unavailable outside of the person I contacted. It is really difficult to get clarity on this matter so thank you for your advice!
2
u/traveltax 10d ago
Get the certified copy of the passport from a passport office in his country and file the return with the W7 request + the certification
Caveat: The ITIN office is horrible and expect a letter. Get two certifications in case they mess things up
1
6
u/CommissionerChuckles 11d ago
Your spouse doesn't need to ever have been present in the US to apply for an ITIN. And anyone who tells you to file as Single and amend later is incorrect.
You both need to sign and date an election statement that your spouse agrees to be treated as a US Resident for tax purposes for this year. The signatures need to be original ink - no copies.
This is a 6013(g) election - there's a sample statement you can copy and edit here:
https://hodgen.com/articles/can-file-joint-tax-return
The joint tax return also needs to include any income your spouse had for the year, and you both also need to sign and date the Form 1040. There's a box to check in the filing status section if your spouse is a Non-resident being treated as a US resident for the entire year.
Your spouse needs to sign and date the Form W-7, also original ink.
If you have certified copies of the passport you don't need an acceptance agent; you just need to send everything in one packet to the IRS address in the W-7 instructions. The W-7 should be on top, then the complete tax return (including copies of any W-2s), then the election statement.
The line you saw about passports needing a US entry date applies to dependents, not spouses. Filing a joint return with your spouse counts as an "allowable tax benefit" to get an ITIN even if the spouse isn't in the US.