Get IRS W-7(SP) 2007

If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5.

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.

Option 1. Mail your W-7, tax return, proof of identity, and foreign status documents to: Internal Revenue Service. ... Option 2. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. ... Option 3. Make an appointment at a designated IRS Taxpayer Assistance Center.

To begin the ITIN application process, you will need: A complete IRS Form W-7. A U.S. federal income tax return. Your Passport or TWO (2) of the following documents: (including at least one proving identification with photo and one proving foreign status from your country):

You have an SSN or you are eligible for an SSN. ITIN is only being used on information returns filed with the IRS by third parties such as on Form 1099. You will not be filing a US federal tax return using the ITIN. You don't need to be claimed as a dependent on a US federal tax return.

Yes, non-resident aliens need an Individual Taxpayer Identification Number (ITIN) if they are required to file a U.S. tax return with the Internal Revenue Service (IRS). Fortunately, applying for an ITIN is convenient. You can complete a W7 form online.

ITIN application for foreign spouse. You have several options. The easiest would indeed be to not apply for an ITIN and write NRA in the box, but it might not be the most beneficial financially. If a person is not a US citizen, permanent resident or resident alien, they are considered a non-resident alien.

If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). To get an SSN for your spouse, apply at a social security office or U.S. consulate. You must complete Form SS-5.

If your spouse is not eligible for a Social Security number, he or she will need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. If your spouse is a nonresident alien, you have two options: Treat your spouse as a resident alien for tax purposes.

ITIN or an Individual Taxpayer Identification Number is a tax processing number issued by the Internal Revenue Service (IRS), income tax department of the US. ITIN is a nine digit number and always begins with the number 9 and has a 7 or 8 in the fourth digit, such as 9XX-7X-XXXX.

Married individuals are not allowed to file under the single filing status, and when you are married to a non-U.S. spouse (referred to as a nonresident spouse) you are also unable to file a joint return unless a separate election is made to do so.

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). ... 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.

1. If you file as Married Filing Separately AND your spouse has no income from sources within the US AND is not claimed as a dependent of another US taxpayer, you CAN claim an exemption for your husband. You will need either a social security number or an ITIN for your husband to claim the exemption.

- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. - You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Test to be a Qualifying Child: 1.

Generally, the taxpayer cannot file as married filing jointly if either spouse was a non-resident alien at any time during the tax year. However, non-resident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns.