r2i forum

Hi,

Has anybody filed an US tax return (1040) and also applied for an ITIN with a foreign address.

I have to apply for an ITIN my spouse, but we are returning to India this month. I am aware that I will have to file my state returns after the IRS issues the ITIN. Has anybody filled form W-7 with only a foreign address? Any help is much appreciated.

Thanks

Submit your W-7 together with tax return otherwise it may be rejected.

I suggest that a better approch would be to go to the local IRS office (you can find addrss on their website). Call them up and preferably get an appointment if you can or just walk in and take a number and submit W-7 and tax return. They will verify the passports and other information and return it back to you right there instead of having to mail all that.

They will not give you ITIN # there as it still has to come from Philadelphia office, but you will not have to mail the IDs etc.

I suggest this approach.

My brother lived here for 5 months in 2006 (he will be a resident-alien for tax purposes taking into account his previous year stay). Presently he is living in UK. He was on L1 visa in US, his wife and child joined him for couple of months only. How does he file his tax? If it is married filing jointly, does he needs to apply for ITIN for wife and child alongwith tax return and can he claim exemption for spouse/child (they will be non-resident aliens for tax purposes)?

Need help from tax gurus for the above.

Thanks in advance.

This will require some research.

I think that this person can file as a resident or as a non resident.

Resident:
The spouse can be treated as resident for tax purposes, so he can file a joint tax return. He should use form 1040. The child cannot be claimed as child does not meet residency and US Citizen / national test. Spouse is exempted from this test.

As a resident, his global income is subject to tax with exclusion for foreign earned income.

Non-Resident.
If he chooses to file as non resident, his global income is not subject to US tax. In this case, he cannot file as married filing joint and has to use form 1040NR. Cannot claim child as dependent (read 1040NR instructions).

If he needs ITIN, the ITIN application and the tax form together have to be sent to the Philadelphia office.

Thanks for your info.

Hi,

I have just now filed tax return as single, I am on L1B visa. My spouse will be joining me next month, But she will leave after 2 months. Can I apply for ITIN for her next month? My doubt is that, I have read from some posts that the ITIN aplication form has to be submitted with a TAX return. I do not intend to claim any tax benefit, but I need a TAX ID for her to open Roth IRA a/c. Please let me know.

Thanks,
MS

You should apply for ITIN and specify the reasons.

Go thru the "Who must apply" section of form W7 instructions.

http://www.irs.gov/pub/irs-pdf/fw7.pdf

[quote] I do not intend to claim any tax benefit, but I need a TAX ID for her to open Roth IRA a/c. Please let me know.
[/quote]

Your spouse will have no earned income. A spousal IRA or ROTH is a tax benefit. When you say you do not intend to claim any tax benefit, what do you mean by it? Are you saying that your filing status for 2007 will be "single" even though you are married?

Hi,

Thanks very much for the reply.

Yes you are right, My filing status for 2007 will be single(eventhough I am married) since my spouse will be in USA for 2 months only in 2007(on L2). I think I am not eligible to file jointly since she will not pass the substantial presence test.

The reason for the need of ITIN for her is, when I want to open a Roth IRA on my name, it is mandatory that the benefeciary should have SSN or ITIN.
Shall I get a ITIN for her even if my filing status is single in 2007 also? i.e even if she is going to stay for 2 months only?

Thanks,
MS

[QUOTE]I think I am not eligible to file jointly since she will not pass the substantial presence test.


http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html

You should file joint and save yourself some money or contribute what you will save to your favorite charity.

I worked in US for 6 months last year by myself while spouse and kids were in India. Can I file MFJ for the last year. Family(wife and kids) moved to India 4 years ago. Last year worked on L1 for around 6 months.