Hi experts,

I'm a J-1 scholar living in Massachusetts. My same sex partner, who I've had a UK civil partnership with for the last 18 months, is living here with me on a B-2 visa, issued for dependents.

I've been reading tax help pages all day, trying to figure out the best way to file my taxes. For the state tax I think that I can file jointly but that I'll have to apply for an ITIN for her.

1) Is this correct?
2) Does this need to be mailed to Austin? And if so, will she be recognized as a "dependent/spouse of a nonresident alien holding a U.S. visa" on the W-7, as I'm still quite confused about her standing, from the point of view of the federal law.
3) Will Austin then forward my return onto the Massachusetts office - how will I know that my taxes returns have been received by them?

For the federal tax I think that I'm going to have to file as a single person and she will not file at all, as she has had no income for the whole of 2007.

4) Is this correct? Or can I some how include her on my federal return as a dependent?

Thanks very much for the help, there doesn't seem to be anywhere that explains this situation.

Sorry, the IRS does NOT recognize same-sex unions as a legal marriage, even though Massachusetts does recognize such unions.

Further, holder of J-1 visas from the United Kingdom CANNOT claim anyone as a dependent on their tax return.

However, as a SCHOLAR, you may be TOTALLY EXEMPT from taxes under the U.K.-U.S. Tax Treaty. If so, then this whole conversation is rather moot.

Hi,

Thanks for the reply.

Regarding the last point you made. Yes I am exempt for two years, but if I stay longer I have to pay the back taxes. My contract is for 3 years, and whilst I could probably make a small amount of money off the interest, I've decided just to file the taxes each year - but thanks.

I know that the IRS does not recognize same-sex unions federaly but MA does allow you to file your state taxes jointly. My concern about this was that my wife would not be issued an ITIN for some reason, when we send the W-7 to Austin - Is this what you're saying the issue is?

Her B-2 visa was issued on the understanding that she is my dependent whilst out here, which I thought fulfilled the criteria for being issued an ITIN (even though I can't claim her as one, on my federal taxes).

If I file, applying for an ITIN for her, and the IRS refuse to give me one, what will happen? At that point my taxes would be incorrect. Would I be fined because of this? Or would they appreciate that the reason for the discrepancy is due to the confusion about MA filing Vs. federal filing? Would it be wise to file for an extension for filing?

I'm really hoping that I can at least file jointly with her at state level, especially as my healthcare is double what it would be if I was a "single" person, as I'm having to file as.

Also, thank you for the information about dependents for J-1 visas - I thought that that would probably be the case for my federal taxes.

This will be an interesting W-7 submission.

You cannot claim your partner as a dependent on your federal return because she is NOT a blood relative. For this reason, I do not think the IRS will issue her an ITIN.

Without the ITIN, I doubt that MA will allow her to file jointly with you.

You need to consult with the MA tax authorities about what to do if the ITIN request is refused.

In the meantime, submit the W-7 with your tax return and with a cover letter explaining exactly WHY you are requesting the ITIN.

The IRS may issue the ITIN anyway, but I doubt it.

Hi AtlantaTaxExpert,

Thanks again for your reply. I've spent most of the day on the phone trying to get answers to these questions and your reply above is spot on.

The IRS will not issue my wife with a ITIN as she has no grounds for filing a federal return (as she does not have an income and cannot be claimed as a dependent).

As a consequence of this, MA will not allow me to file jointly as she does not have a valid SSN/ITIN - although if she did have either, filing jointly would be fine.

So, I won't be submitting a W-7 for her, instead I'll just have to file as a single person on both my state and federal returns. A rather frustrating outcome - but hopefully this information will help other people in a similar position.

Thank you once again for your reply. Taking the time to find out the correct information for me is much appreciated.

Sorry the outcome was not better. Being right is NOT always the best ourcome! :-(