Foreign wife (MFS) need social security number

Yes. See the W-7 instruction.

Sounds good. If no one here knows an answer, you could check the AZ instructions or call them.

Ignore it.

I recently married a foreigner as well, and my wife has never been in the US, I guess she's the same - a non-resident ? She certainly has no US SS number.

I had assumed that I could file for myself apart from her, but I do need to state that I'm married.

I confess my total ignorance after a long time out of the system and never previously married. Will I be having this same issue? They require a "W-7" for her or...?

Thanks, Steve

Yes, she is a nonresident alien.

You need to file married filing jointly or married filing separately.

You only need to complete W-7 if you want to file jointly or you want to claim her exemption. Otherwise, you put "NRA" in the place where the social security number would go.

If you want to file jointly, she will need to get an ITIN, an Individual Taxpayer Identification Number. It's not really a social security number (there are no benefits besides being able to file taxes), but it looks just like one. What you do is fill out your usual tax return, attach form W-7 to the front of that, and mail the whole thing to a special address (in the W-7 instructions). They'll assign an ITIN to your spouse, process your tax return as usual, and send you back a little notice with the ITIN for use when you file in subsequent years, so hold onto that.

You don't need an ITIN if you file married-filing-separately, and since you will tick that box it will be clear that you are, in fact, married. The question is whether the increased exemptions/deductions, etc, available when filing jointly would be beneficial. Probably the thing to do is to compute your tax both married-filing-separately and married-filing-jointly to see what works out best for you.

It can get interesting if you have income above the Form 2555 exclusion, and have to deal with balancing foreign tax credits in two countries. In such cases, or if there are other complexities, might consider asking a professional to do the taxes in both countries for a year or two, until you get the hang of how they do it.

Medgya, so I am a little confused now because I thought I still need a ITN even if I am filing MFS? Also, what about the state return? I did send an email to the AZ dept of revenue... waiting to hear from them. Thanks

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OK, got it. Good news - something is simple !

Thanks very much jma and Medgya.

Cheers, Steve

What I find in the instructions for form 1040 for overseas filers, line 3, is "Be sure to enter your spouse's SSN or ITIN on Form 1040 unless your spouse does not have and is not required to have an SSN or ITIN." Then on the previous page they discuss the SSN and say that, for a nonresident alien spouse (isn't that romantic?) he or she "must have an SSN or ITIN if (a) you file a joint return, (b) you file a separate return and claim an exemption for your spouse, or (c) your spouse is filing a separate return."

So it sounds to me like, in your case, where your spouse is a nonresident alien and has no US income, and you are planning to file MFS, then she would only need an ITIN if (b) you want to claim her as an exemption. But I should say, I'm just going by what we did. I'm not a professional or anything. The first year we were married I also filed MFS because the instructions were so confusing, so I know what you mean!

Still if I were you, I'd do the math and see whether it's advantageous to file jointly. Or ask a professional to do it for a year or two. Just getting the ITIN shouldn't be an obstacle. It's easy, and the deductions available when filing jointly can be significant.

Since I got married, I've never filed a state return because we still live outside the US, but getting a response in writing from the state revenue office sounds like a good idea. And hang onto that reply. Or again, you could talk to a pro. Sometimes it's worth it for the peace of mind.

Well, after going through online filing process, I could not enter NRA in the SSN for my wife. Checking with TaxAct, their response was this:

"Leave the area for the SSN blank, print the return, and fill in the NRA. You cannot e-file your return as the IRS requires that all individuals in an e-filed return have an ID number."

So, no filing online for me. Too bad, as I'm out of the country and it will be trickier by mail.

Thanks Medgya! Yes you are correct if I take an exemption for my spouse then I will need to get a ITIN. Of course, one has to make sure the rules for the exemption applies. Sorry I misunderstood you for a second when you said the MFS don't need an ITIN.

The federal process isn't too bad actually once you get a hang of it. The problem is the state because they really need the ITIN to process the return and it takes 10 weeks during peak time to get one. I have decided to file the federal with my W7 and file an extension on the state. I think at this point this is the best option.

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I need to revive this thread for my state return. First, though, I want to add that I found confirmation in several places for the above advice and am confidently mailing in my 1040 with NRA in spouse SS#.

I am also attaching a signed statement to the effect as well, stating that My spouse, a Non-Resident Alien, had no income for U.S. purposes and is not being claimed as my dependent. I am not filing as head of household. My spouse does not have and is not required to have a SSN or an ITIN at this time. "

The problem is now with my state (New Mexico) return. They say:

----------------------------------------------------------------------------------------------------- "If you -- or your spouse -- do not have a social security number (SSN), but do have an individual taxpayer identification number (ITIN) assigned by the Internal Revenue Service, enter the ITIN in the spaces provided. Attach a copy of the ITIN approval from the IRS to your return.

If you and your spouse are filing a joint federal non-resident return, and your spouse is not required to have an SSN or an ITIN, leave the spouse's SSN blank, and attach a copy of your federal non-resident return.

You must provide your own and your spouse's social security number or individual taxpayer identification number, or a copy of a non-resident federal return, or your return is not complete and will not be processed."

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I am about to ask the state for guidance at their tax help address and this is my question:

-------------------------------------------------------------------------------------------------- Hi. I'm writing from out of the country, but I have residence in New Mexico and must file a Federal Return this year so it appears that I must file a PIT-1 as well, even though I have no state income tax due.

The problem is that my wife is not a resident of the U.S.A., has no US income and has never set foot in the U.S.A.

I have been advised by several tax preparers that she is not required to get a SS# or ITIN. I have found confirmation for this in IRS documentation in that she meets none of the filing or ID requirements for the U.S. federal government.

Nor is she eligible for either SS or ITIN numbers at this time. In fact, she is a simple rural woman without documentation even in her country (not unusual here), though we are working on that.

You could say that for American tax purposes, she does not exist !

Yet I understand that I must state that we are married, as it is true and our marriage is considered legally binding in both of our countries.

I am Married Filing Separately, not head of household, not claiming her as a dependent or anything that requires a number for my 1040. She is not being claimed as a dependent for anyone else either.

Yet the state of New Mexico PIT-1 instructions say that if I check "married filing separately, then my form will not be accepted without a number for my wife.

Thus we have an impossible requirement in my circumstance for filing.

What should I do? I see three possibilities, though I hope you can offer a better choice:

1) Not file as PIT-1 instructions state that it won't be accepted anyway and my state tax debt is zero?

2) Ignore the instructions and file, writing "non-resident-alien" where the SS# goes and attach a signed statement to that effect? - this is what I was advised for my federal return.

3) Perjure myself and claim to be single? The federal form will state differently, by the way, as they do seem to allow for couples such as us to exist.

I am awaiting your guidance on this matter on this as I cannot e-file (same problem) and need to mail my forms in soon for them to arrive to the US on time.

Thank you for your help.

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Any comments on the issue, my wording of the question or the need to wait for an answer?

Appreciate it, Steve