Getting an ITIN for your nonresident alien spouse

When your spouse needs an ITIN

Your spouse needs an SSN or ITIN if you file a joint return, or if they file a separate US return of their own. If your spouse can get a Social Security number, for example as a green card holder or in a status that allows work, they should get that instead. Nobody can hold both.

For tax years after 2017, a spouse can get an ITIN only if they’re claimed for an “allowable tax benefit” or file their own return. A spouse filing a joint return is on the IRS list of allowable tax benefits, and it’s the usual reason the nonresident spouse of a US citizen or resident applies.

Your filing options with a nonresident alien spouse

You have three filing statuses to compare, and only the joint return always needs your spouse’s number.

Which works out better depends on both of your incomes, so run the numbers both ways or ask a tax professional who handles international returns.

How the election to file jointly works

Normally a married couple can’t file a joint return if either spouse was a nonresident alien at any time during the year. But if, at the end of the tax year, one of you is a US citizen or resident and the other is a nonresident alien, you can choose to treat the nonresident spouse as a US resident for the whole year. The IRS bases this on Internal Revenue Code sections 6013(g) and 6013(h). If you make the choice:

• you’re both treated as US residents for the entire year, and both taxed on worldwide income
• neither of you can claim under a tax treaty that you aren’t a US resident
• you must file jointly for that year, and can file jointly or separately in later years
• the choice carries into later years until it’s suspended or ended

To make it, check the box in the Filing Status section of Form 1040 or 1040-SR, enter your spouse’s name, and attach a statement signed by both of you. The statement declares that on the last day of the year one of you was a nonresident alien and the other a US citizen or resident alien, and that you choose to be treated as US residents for the entire year. It also gives each spouse’s name, address and taxpayer identification number. You can make the choice later on an amended joint return, generally within 3 years of filing the original return or 2 years of paying the tax, whichever is later.

The choice is suspended for any later year in which neither of you is a US citizen or resident at any time. It ends if either spouse revokes it, if either spouse dies, if you legally separate, or if the IRS ends it because you didn’t keep adequate records.

Which W-7 box to check for a spouse

Check box e, “Spouse of U.S. citizen/resident alien”, and write your full name and SSN or ITIN on the dotted line next to it. Don’t confuse it with box g, which is for the spouse or dependent of a nonresident alien who holds a US visa. Box d is for dependents, and the W-7 instructions point out that a spouse is never considered your dependent.

• Your spouse signs their own W-7. You can’t sign for them unless the power of attorney box is checked and Form 2848 is attached.
• The details must match the documents. The name, date of birth and country of citizenship on lines 1a, 1b, 4 and 6a must match the passport or other documents.
• Spouses of US military personnel applying from an overseas or APO/FPO address can send notarized copies, with a copy of the servicemember’s US military ID.

Our Form W-7 instructions walk through every line.

Documents your spouse needs

A valid passport is enough on its own: it’s the only stand-alone document on the IRS list. Without one, your spouse needs at least two documents from the list of 13 that together prove identity and foreign status, and at least one must have a photo.

• Originals or certified copies. Send original documents or copies certified by the agency that issued them. Notarized copies are accepted only in the military case above. US embassies and consulates abroad may offer certification services.
• Not expired. Documents must be current when you submit the application.
• Getting originals back. The IRS returns originals to the mailing address on the W-7. If they haven’t come back within 60 days, you can call the IRS.

Unlike a dependent, a spouse doesn’t have to prove US residency. The ITIN document checklist lists every acceptable document, and certified copies of a passport explains how to get one.

Filing the W-7 with your joint return

1. 1

   Prepare the joint return

   Complete Form 1040 as married filing jointly, check the box to treat your spouse as a US resident, and attach the statement signed by both of you. Leave the SSN area blank for your spouse.

2. 2

   Complete your spouse’s Form W-7

   Check box e and add your name and SSN or ITIN. Your spouse signs it.

3. 3

   Attach it to the front of the return

   If children or other dependents are applying at the same time, attach all the Forms W-7 to the same return.

4. 4

   Add the documents

   Include your spouse’s passport or a certified copy, or the other documents described above.

5. 5

   Send it to the ITIN Operation

   Mail it to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, not to the address in the Form 1040 instructions. Or apply in person at an IRS Taxpayer Assistance Center in the US, or through a Certifying Acceptance Agent.

6. 6

   Wait for the ITIN(7 to 11 weeks)

   The IRS assigns the ITIN to your return, then processes the return. Allow 7 weeks, or 9 to 11 weeks from outside the US or between January 15 and April 30.

Send the package by the return’s due date. If you can’t, the W-7 instructions say to file for an extension of time to file by that due date. The IRS doesn’t accept e-filed returns using an ITIN in the calendar year it’s assigned, so the return that carries the W-7 goes on paper.

If you’d like help with this part, TheITINapp prepares your spouse’s Form W-7, checks the documents and submits the application. We don’t prepare the joint return itself.

Applying from outside the US

Your spouse doesn’t need to travel to the US. You can mail the whole package from abroad, or your spouse can use a Certifying Acceptance Agent, who can verify a spouse’s passport so the original doesn’t have to be posted. Allow 9 to 11 weeks from outside the US; ITIN processing time explains what to do if it takes longer.

Dependents in brief

Children and other dependents can get an ITIN only if you claim them for an allowable tax benefit, such as head of household status, the credit for other dependents or the child and dependent care credit. Their W-7s use box d and go with the same return.

• Proof of US residency. Most dependents also have to prove US residency, for example with a passport showing a US date of entry. Dependents of US military personnel stationed overseas are exempt, and so are dependents from Canada or Mexico claimed for a benefit other than the credit for other dependents.
• Where the dependent lives. You generally can’t claim someone as a dependent unless they’re a US citizen, US resident alien, US national, or a resident of Canada or Mexico. Certain adopted children are an exception.
• Children who are US citizens. A child born abroad to a US citizen parent may be a US citizen. A citizen is eligible for an SSN, so the IRS won’t issue them an ITIN.

How to apply for an ITIN covers the documents for dependents in more detail.

Mistakes that hold up a spouse’s application

Check for these before you post the package:

• sending the W-7 without the joint return, or without the election box and signed statement
• checking box g instead of box e, or leaving your name and number off the box e line
• sending an expired passport, or plain or notarized photocopies outside the military exception
• mailing the package to the usual Form 1040 address instead of the ITIN Operation in Austin

If the IRS turns the application down anyway, see what to do when an ITIN application is rejected.