new wife is nonres. alien with no ss#

[schirallicpa]

My client got married only a few days before the end of the year. To a woman in India - who has never been to the states before and is in the application process for the visa. According to my client, this in going to take about a year. That seems like a very long time, but I am not familiar with the process from the Indian side. Regardless, the ss# is applied for along with the visa. Is there any way around having the SS# for the return? Can she get a TIN for purposes of filing the return for 2013 and then get her SS# later when the visa application process makes it way thru?

Haven't dealt with this before. Have had non-res aliens, but with proper ids...............

[MsTabbyKats]

She needs to get an ITIN#

Do a W-7....and a paper return.

She will have to go to the IRS office with her passport....unless she wants to mail it in! (Mail in the passport...that is....which is NOT recommended)

[Pacun]

Your client has two choices: MFJ or MFS. Both of them need an ITIN to process.

You could request an ITIN, report the global income for both and attach a letter signed by both stating that the non-resident wife wants to be taxed as a resident.

[MsTabbyKats]

Just to add:

It takes about 4-6 weeks to get the ITIN. I generally hold the state return...and then e-file after the ITIN is received.

[Pacun]

Just to add:

It takes about 4-6 weeks to get the ITIN. I generally hold the state return...and then e-file after the ITIN is received.

For 2012, my states didn't allowed me to efile the state when the Fed was paper filed. That was new in 2012 for me.

[mircpa]

Rules have changed recently for W-7 process. Advise her to get a certified copy of passport from nearest passport office in home country, fill up W-7 have her sign at W-7 and both sign at 1040 and mail to TX center

[Pacun]

She will have to go to the IRS office with her passport...

From India, the nearest IRS office would be Austin, TX.

[kcjenkins]

It is not clear to me whether she's still in India or already in the US?

[schirallicpa]

at this point she's still in India and cannot come to US because she has neither a visa or a passport at this point.

now I have found out that the client went to the bank to put her name on accounts and they filed a W7. And put 000-00-0000 on the acct. What are the chances this will get all messed up.

[Pacun]

A couple of years ago, I had a client who earned $7,000 from his employer and no Income tax was withheld. The IRS sent her a letter stating that they were not going to issue her an ITI number because there was not a need for it. So I doubt the IRS will issue an ITIN just because they want to open or modify a bank account. That's not the function of ITI numbers. So file W-7 along with form 1040 and mail it. On a side note, if the US Embassy verifies her passport, you might be able to send just that document and not the original passport.

[schirallicpa]

thanks for your help Pacun. I am still thinking this may drag out a while.

keep warm - one more night of cold cold here.

[MsTabbyKats]

I'd do a MFS for him....with NRA written in by her SS#. (paper return)

As far as the certified passport.....most countries don't issue them. (And if the client is here, in the US, it would be impossible anyway.)

That's why I send people to the closest IRS office with the original. If she's in India....I don't think it would be economically beneficial!

Anyway....when she does get a SS#.....you can amend the return to joint. (I've done this many times.)

The IRS will only accept certified copies of the passport or the original. As I stated....the state dept of most countries have no idea of what a certified copy (that would fulfill our requirements) is. The US embassy verifying her passport won't work.

I do several of these a year....they are really PITA.

[Pacun]

I'd do a MFS for him....with NRA written in by her SS#. (paper return)

As far as the certified passport.....most countries don't issue them. (And if the client is here, in the US, it would be impossible anyway.)

That's why I send people to the closest IRS office with the original. If she's in India....I don't think it would be economically beneficial!

Anyway....when she does get a SS#.....you can amend the return to joint. (I've done this many times.)

The IRS will only accept certified copies of the passport or the original. As I stated....the state dept of most countries have no idea of what a certified copy (that would fulfill our requirements) is. The US embassy verifying her passport won't work.

I do several of these a year....they are really PITA.

Actually, having a passport lost while she is in her country is not a REALLY bad thing. She can get one in no time. When people are here in the US and they have entered with a VISA, I really don't like to send a passport to the IRS because the visa is lost if the passport is misplaced.