Hi gladtider,
Assuming you are considered to be a resident alien (present in the
U.S. for at least 183 days in 2004), you can choose to file jointly
with your wife even though she is a nonresident alien. In order to do
this, she will need to apply for an Individual Taxpayer Identification
Number (ITIN). Simply attach Form W-7 and a statement (see below) to
your joint tax return and you'll be all set. I've copied and pasted
relevant sections, but please click on the links for full
instructions.
IRS PUB 519
US TAX GUIDE FOR ALIENS
Nonresident Spouse Treated as a Resident
Married filing jointly.
"... nonresident aliens married to U.S. citizens or residents can
choose to be treated as U.S. residents and file joint returns."
"If, at the end of your tax year, you are married and one spouse is a
U.S. citizen or a resident alien and the other spouse is a nonresident
alien, you can choose to treat the nonresident spouse as a U.S.
resident."
How To Make the Choice
"Attach a statement, signed by both spouses, to your joint return for
the first tax year for which the choice applies. It should contain the
following information.
* A declaration that one spouse was a nondays resident alien and the
other spouse a U.S. citizen or resident alien on the last day of your
tax year, and that you choose to be treated as U.S. residents for the
entire tax year.
* The name, address, and identification number of each spouse. (If one
spouse died, include the name and address of the person making the
choice for the deceased spouse.) You must furnish a taxpayer
identification number if you are:
* A nonresident alien spouse treated as a resident, as discussed in chapter 1...
Individual taxpayer identification number (ITIN).
"If you do not have and are not eligible to get an SSN, you must apply
for an ITIN. For details on how to do so, see Form W-7 and its
instructions..."
http://www.irs.gov/pub/irs-pdf/p519.pdf
FORM W-7
Application for IRS Individual Taxpayer Identification Number
For use by individuals who are not U.S. citizens or permanent residents.
When To Apply
"Complete and attach Form W-7 when you file the tax return for which
the ITIN is needed. However, if you meet one of the exceptions on page
3, complete and submit Form W-7 as soon as possible after you
determine you are covered by that exception."
http://www.irs.gov/pub/irs-pdf/fw7.pdf
I hope this helps. If you have any questions, please post a
clarification request *before* closing/rating my answer and I'll be
happy to reply.
Thank you,
hummer
Google Search Terms Used:
irs resident alien married jointly
irs itin
irs w-7 |
Request for Answer Clarification by
gladtider-ga
on
02 Apr 2005 07:42 PST
So you are saying I can claim exemptions for spouse though she is not
present in US. In order to do that W-7 needs to be filed to request
ITIN. But I need more clarification. When I tried filling this form,
Questions came up like:
What do I specify for MAILING address (line 3): my US address or her
address in India? Instructions says not to use "in-care of" address so
I cannot use mine. If I leave it blank, will they send the ITIN to her
address in India?
What to fill for "Entry date in US" (line 6d) when she has never been to US?
Do I sign for her as "Power of Attorney" or ask her to sign in India
and mail it to me in US?
Also do you have a sample of the statement need to be signed by both of us?
I would appreciate if you could provide more clarifications for these.
Thanks.
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Clarification of Answer by
hummer-ga
on
02 Apr 2005 08:56 PST
Hi gladtider,
Perhaps I misunderstood your original question? I thought you were
asking how to file a joint return. However, a joint return isn't
necessary to claim your wife as an exemption on your individual
return. Either way, she will still need an ITIN (see reason "e"
below).
W-7
Enter N/A (not applicable) on all lines that do not apply to you. Do
not leave any lines blank.
Reason:
e. Spouse of U.S. citizen/resident alien.
This category includes:
. A nonresident alien electing to file a U.S. tax return jointly with
a spouse who is a U.S. citizen or resident.
. A nonresident alien husband or wife who is not filing a U.S. tax
return (including a joint return) and who is not eligible to obtain an
SSN but who, as a spouse, can be claimed as an exemption.
http://www.irs.gov/pub/irs-pdf/fw7.pdf
"What do I specify for MAILING address (line 3): my US address or her
address in India?"
Instructions says not to use "in-care of" address so I cannot use
mine. If I leave it blank, will they send the ITIN to her address in
India?
You cannot use your address as the mailing address. You can leave it
blank because it says "if different from above". Yes, her documents
and ITIN number will be sent to her in India.
"Line 3. Enter your complete mailing address if it is different from
the address on line 2. This is the address the IRS will use to return
your original documents and send written notification of your ITIN."
What to fill for "Entry date in US" (line 6d) when she has never been to US?
Put N/A. Put N/A in all places that do not apply.
Do I sign for her as "Power of Attorney" or ask her to sign in India
and mail it to me in US?
You can only sign for her if you *do* have legal power of attorney.
Otherwise, she must sign it.
Your application must include all of the following.
1. Your completed Form W-7.
2. Your original, completed tax return(s) for which the ITIN is
needed. Attach Form W-7 to the front of your tax return.
3. The original documents, or certified or notarized copies of
documents, that substantiate the information provided on the Form W-7.
The supporting documentation must be consistent with the applicant?s
information provided on Form W-7. For example, the name, date of
birth, and country of citizenship must be the same as on Form W-7,
lines 1a, 4, and 6a.
[see instruction page 2 Form W-7]
Also do you have a sample of the statement need to be signed by both of us?
Just include whatever is essential, the shorter the better.
Date
IRS
address
To whom it may concern,
I, [name], a nondays resident alien, choose to be treated as a U.S.
resident for the entire 2004 tax year.
My spouse, [name], a resident alien, resided in the U.S. on December
31, 2004. Please see his enclosed 2004 Income Tax Return.
Your wife's name
address in India
ID number: see enclosed Form w-7
Your name
address
ID number
Sign & date
Please let me know if you have an other questions.
hummer
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Request for Answer Clarification by
gladtider-ga
on
03 Apr 2005 13:25 PDT
Thanks for your clarifications. Based on your answer, I need some more
clarifications:
Since I am NOT filing a joint return but including my wife as an
exemption, would I still need the declaration statement signed by both
of us?
Also, what would be my filing status to include my wife as anexemption?
|
Clarification of Answer by
hummer-ga
on
03 Apr 2005 13:48 PDT
Hi gladtider,
"Since I am NOT filing a joint return but including my wife as an
exemption, would I still need the declaration statement signed by both
of us?"
Well, it would seem you don't have a choice this year. You *must* file
jointly the first year and then you can file individually thereafter.
Pub. 519, page 10:
Nonresident Spouse Treated as a Resident
"If, at the end of your tax year, you are married and one spouse is a
U.S. citizen or a resident alien and the other spouse is a nonresident
alien, you can choose to treat the nonresident spouse as a U.S.
resident. This includes situations in which one spouse is a
nonresident alien at the beginning of the tax year, but a resident
physialien at the end of the year, and the other spouse is a
nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income
tax purposes as residents for your entire tax year. Generally, neither
you nor your spouse can claim tax treaty benefits as a resident of a
foreign country for a tax year for which the choice is in effect and
you are both taxed on worldwide income."
* You must file a joint income tax return for the year you make the
choice, but you and your spouse can file joint or separate returns in
later years."
How To Make the Choice
"Attach a statement, signed by both spouses, to your joint return for
the first tax year for which the choice applies..."
http://www.irs.gov/pub/irs-pdf/p519.pdf
"Also, what would be my filing status to include my wife as anexemption?"
I'm not sure that I understand your question, but the exemption is out
of the picture for now anyway.
Please let me know if you have any other questions.
hummer
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