Hi,

I'm on F1 visa from India and my wife is on F2. I filed for her ITIN along with 1040X (and notarized copy of her passport & visa) for spouse exemption on my 2008 taxes but the ITIN Service Center rejected the application citing she is not eligible for ITIN because she is on F2. I called them up and mentioned that she is eligible but they said, apply for an SSN and if that is rejected, get back to us with the letter from SSA for a fresh ITIN application.

This is confusing because Pub 519 says students from India can claim spouse exemption. One thing though is that my wife entered US in 2009 although we got married in 2008. Can that be the reason? But then why would the letter not mention that.

Thanks for the help.

AtlantaTaxExpert

I have discussed this matter with Five Rings (who is a Certifying Acceptance Agent for ITINs), and we confirmed that you must include a copy of the SSA rejection letter in order to get an ITIN for F-2 visa holder from India.

ps101

Thanks AtlantaTaxExpert.

Still the thing that is bugging me is one of my friends also applied for spouse's ITIN (exactly the same case, F-2 visa, got married in 2008, however, wife moved to US in 2008) got it right away.

Why would that be the case?

AtlantaTaxExpert

Because the ITIN Processing Center is inconsistent in its application of the rules.

You are not the first person who has this problem, and you will not be the last. Submitting the SSA rejection letter should get you the ITIN, but you CAN submit the ITIN application again with an amended return (Form 1040X), and it stand a good chance of getting the ITIN, especially if you cite the passage from IRS Pub 519 stating that you are to claim your wife as a dependent.