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ITIN Number for Non – American Spouse

A very frequent ITIN number application question is; If you live overseas and are married to a non-American you may think to yourself, am I still obligated to pay taxes? Here is the answer to your question.

ITIN Number Application Scenarios

There are two possibilities in which a person is qualified as a non-American spouse.

  • If Your Spouse has a Green Card, or is a Resident Alien
  • Spouse in Non-Resident Alien

If your spouse obtains a green card, your spouse is a U.S. citizen, if not your spouse will be considered as a resident alien. If both of you reside in overseas and your spouse has the status of resident alien, U.S taxes are still implacable on you, and you will need an ITIN number to file an income tax return. If you and/or your spouse are earning anywhere worldwide and have been U.S resident aliens, you have to pay taxes. If your spouse has the status of citizen in another country as well as in the U.S.A you will have to look at the U.S tax treaty. In order to pay taxes in the U.S you must have an ITIN number. You both can apply under marred and joint when fling for an ITIN number.

If your spouse is not a green card holder, nor are they resident aliens in the U.S, you have two options, both with some disadvantages and advantages. The two options are:

  • Treat Spouse as Resident Alien
  • Treat Spouse as Non Resident Alien

If you go this option, you must firstly be clear with the fact that you will have to show your spouse’s worldwide income and it will be subject to U.S. tax. In that case you will have the requirement to file a federal income tax return with an ITIN number. In order for this certain steps and procedures must be acted upon. First, you have to attach a signed statement, which will be signed by both the spouses for your tax return for the first year.

The statement has to include a declaration that one spouse is a nonresident alien and the other a resident alien or U.S. citizen. You must include that the both of you want to be treated as U.S. residents for tax purposes. Certain information has to be included as well, such as the names of spouses, their address and Social Security number or ITIN number.

If you go along with the idea that you don’t want to show or include your spouse’s income on your U.S. tax return, you will have to file as married and separate however, If there is no money source of your spouse within the U.S and has not been claimed as a dependent of another U.S. taxpayer, you can get an exemption for them.

You will have to file a W-7 from to apply for an ITIN number. An ITIN number is a special number which are used to identify those individuals who have paid their taxes. If tax return is to be given, only ITIN holders can receive and claim them.  If there are other qualifying relatives living with you and your family and if you meet the other eligibility tests, you can file as head of the household. The tax rates and standard deduction for this filing status are stronger than the married and separate filing status.

If you want to apply for an ITIN tax number and have any other questions, please feel free to contact us at 888-509-3616. If you have any suggestions please share those with us as well. Freedomtax ITIN Number has a professional team of IRS Certifying Acceptance Agents, and tax accounting professionals with more than 16 years of experience, helping immigrants with their ITIN application. Freedomtax can also help immigrant entrepreneurs incorporate a business in the USA. Freedomtax ITIN Number Online services provides Quality, Professional Service with a Family Feel.


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