Can my spouse get an ITIN so I can e-file my taxes?
Q: I want to e-file my US tax return. I’m a US citizen married to a non-US citizen. The instructions require me to add a tax ID number for my spouse, who is not a US citizen and does not live in the US. How can my spouse get an ITIN?
A: Unfortunately, the IRS will not issue an ITIN solely for the purpose of enabling e-filing of your tax return. Your spouse must have a tax-related reason to apply for an ITIN. This reason could include filing their own income tax return or choosing a filing status of Married-Filing-Jointly with you.
Since 2018, the rules have become more stringent. Congress made changes that temporarily reduced personal exemptions for dependent spouses and children to zero, affecting tax years from 2018 to 2025. The IRS now only issues ITINs if the applicant qualifies for an "allowable tax benefit" or is filing their own tax return.
Allowable tax benefits include:
- Filing a joint return
- Head of Household (HOH) status
- American Opportunity Tax Credit (AOTC)
- Premium Tax Credit (PTC)
- Child and Dependent Care Credit (CDCC)
- Credit for Other Dependents (ODC)
The only one of these "allowable tax benefits" that applies to a non-US person living outside the US is "filing a joint tax return".
If your spouse cannot qualify under these criteria, they will not be issued an ITIN. Consequently, you will need to file your tax return on paper. In the space for your spouse’s tax ID number, write "NRA" (Non-Resident Alien). Sign your return in ink and send it using a tracking method to ensure proof of delivery.
ITIN Application for Non-Resident Alien Spouse Making a Joint Election Filing
Q: What if we are married and filing jointly? Can my non-US citizen spouse get an ITIN?
A: Yes, your non-US citizen spouse can obtain an ITIN if they choose to be treated as a US resident for tax purposes and you file a joint tax return. Here are the steps to follow:
Joint Election Filing: By filing jointly, your spouse elects to be treated as a US resident, which means they must declare their worldwide income to the IRS and comply with all related US tax obligations, including filing an FBAR (Foreign Bank Account Report).
Submitting the ITIN Application: Your original, signed tax return must accompany the ITIN application. You cannot apply for the ITIN before filing unless your spouse has another IRS-approved reason.
Document Requirements: Ensure all required documents and forms are included with the ITIN application and your joint tax return, including the Election form.
Additional Information: If creating a US limited liability company is an option you are considering to facilitate this process, make sure to evaluate the implications thoroughly and decide if it aligns with your financial and personal circumstances.
For more detailed guidance on electing to file as a US resident, contact us or visit the IRS website and refer to their specific instructions on this matter.
https://www.irs.gov/individuals/international-taxpayers/tax-residency-status-examples