Hello,

I am a student on an F-1 visa , and have a wife on an F-2 dependent visa. I can file the federal tax forms without an ITIN for my wife as I will be completing a W7 to apply for an ITIN. How can I claim my wife on any of the state tax forms, as they ask for the spouse's ITIN?

Thanks in advance for your time and consideration.

Mani

AtlantaTaxExpert

Mani:

I have seen cases where people apply for the spouse's ITIN file simultaneously by attaching the tax return to the W-7, expecting the IRS officials to fill-in the ITIN and file the return. Logically, tat makes sense.

However, for state returns, you need to file an extension (make a payment if taxes are owed) and simply wait for the ITIN to be issued before filing. The state tax officials will not coordinate with the IRS and get the ITIN when it is issued.

mani_great

Thanks. The state forms actually ask for the SSN and not even the ITIN.

I guess the other option is to go ahead and file without claiming an exemption? Also, I had an internship at CA, but my wife was not present with me there (she came into the US only in december). So, can I claim an exemption in that form too?

I really appreciate your reply.

Thank you very much

Mani

AtlantaTaxExpert

Mani:

For tax purposes, the SSN and ITIN are the same thing on any tax return.

Yes, you can claim your spouse in California as well.

I still recommend your file an extension and wait for the ITIN to be issued.

mani_great

Thanks Atlanta_great.

When I called up the California tax help desk, they recommended filing the return with "applied for" written where SSN/ITIN is asked. I guess I will go ahead and do that. I am expecting refunds for both states, so even if they return the tax forms, I wont have any penalty.

Thanks again

AtlantaTaxExpert

If those are the instructions from the California tax help desk, then go ahead and file.

Like you said, since you have a refund coming, no penalties will result if they later reject the return.

mani_great

Thanks.

The GA dept asked me to file for an extension. So, I will file my CA as above, but GA I will ask for an extension.

Thanks atlanta_great. You have been very helpful.

AtlantaTaxExpert

Not surprised about Georgia. Though they have been getting better over the past few years, their level of professionalism leaves much to be desired.