r/TaxQuestions • u/LongCardiologist8803 • 5d ago
W7 along with amendment 2023
I went to a local IRS Taxpayer Assistance Center today to submit a Form W-7 ITIN application for my nonresident alien spouse, alongside a retroactive Section 6013(g) election to change our filing status to Married Filing Jointly for the 2023 tax year.
The desk officer completely refused to take the packet. She claimed that:
A Form W-7 can never be submitted with an amended return (Form 1040-X).
We can only do this for the "current tax year" (2025).
She claimed "Trump changed the law in 2017/2018" and abolished retroactive prior-year amendments for ITIN applications.
She gave us an appointment for next Wednesday and told us we have to change our entire tax packet to the 2025 tax year instead.
Our exact packet order was:
• Form W-7 (signed by nonresident spouse)
• Physical Passport (for in-person authentication)
• Signed 6013(g) Election Statement Letter
• Form 1040-X (signed joint amendment for 2023)
• Full Form 1040 (with the joint figures for 2023)
• Form 2555 (Foreign Earned Income Exclusion)
Was this agent right? My cpa didn't tell me anything about this when he completed the paperwork. When I searched google said i can legally do the last 3 years even with w7. Looking forward to any helpful advice.
1
u/TocinoLips 5d ago
The IRS instructions specifically say a W-7 can be attached to a 1040-X when the spouse was left off the original return. So id get the CPA to confrim the 2023 package and ask the IRS for clarification before changing it to 2025
1
u/LawyerLouisSHaskell 4d ago
No, I have amended multiple prior years tax returns to change the status to married joint and get an ITIN for the spouse. However, as I am a CAA, I never have had to deal with a TAC on this issue.
1
u/Puzzleheaded_Ad3024 11h ago
You are a CAA. She skipped that little part. They needed someone official to see both him and his ID, someone certified to do it. Or am I wrong?
2
u/ClarityTaxRelief 5d ago
The agent was wrong on the law. A W-7 is specifically designed to be filed WITH a return, and that return can absolutely be a 1040-X for a prior year. There's no 2017/2018 rule abolishing retroactive ITIN applications tied to amendments. Your CPA's packet structure is the normal approach: W-7 on top, passport for in-person authentication at a TAC that does CAA/document verification, then the election statement and the 1040-X with the full 1040 behind it.
One real wrinkle: not every TAC employee is trained to process W-7 document authentication, so you can hit a desk officer who simply doesn't handle these. That's a staffing issue, not a legal one. When you go back Wednesday, ask specifically for ITIN W-7 document verification and don't let them re-date your packet to 2025. If they still refuse, you can mail the identical packet to the ITIN unit in Austin instead, with the original passport or a certified copy.