My wife did not have any income in 2007 and does not have a SSN. While filing for taxes I am claiming her as my dependent. I have a couple of questions:

1. Can I apply for an ITIN for her and file for my federal taxes simultaneously? If not, how long does it take to get an ITIN. I am afraid that I may not have time to wait for an ITIN to come to apply for taxes.

2. How about state taxes? How do I file them without an ITIN? Can I file without an ITIN and say that ITIN is applied? I have state income in New York and Pennsylvania in 2007.

Thanks!

Hi guys,

My situation somewhat similar to yours (my husband has H1 and I have H4, married in July 2007) and here is what I’ve learned so far:

We use H&R block software. It’s quite easy to do it this way. You cannot use e-filing though – you’ll have to print the forms and send them by mail.

Federal Taxes:

1) When filing the federal tax return, you don’t need to state your wife's SSN in the form. What you do is - use the option “file jointly” and leave this field blank. Fill all other details as required. (BTW - You are considered married FOR THE WHOLE YEAR even if you got married on 12/31/2007 as far as the federal government is concerned. )
2) When your tax return form is done, you attach form W7 (from Individual Taxpayer Identification Number (ITIN)) to it and mail it together, to the address on the W7 form. As far as I understand - first, she will be granted ITIN (tax ID number) and then your taxes will be processed.
3) When stating a reason for applying for ITIN (on form W7), I think, you should choose option e: Spouse of US citizen/resident alien.

In IRS Publication 519 (2006), U.S. Tax Guide for Aliens (Publication 519 (2006), U.S. Tax Guide for Aliens ), there is a simple test you can use to decide if you are nonresident or resident alien - http://www.irs.gov/publications/p519/15023t02.html

In my case, both my husband and I were physically present in US more than 183 days.

4) You need an authorized passport copy of your wife to apply to ITIN. She should copy the passport, get the copy authorized by your local government, translate that authorization and then notarize it. I did all this in my consulate here.

State tax:

We live in NY and this part is still confusing. You should contact your state tax authority and ask what to do. The most confusing thing I experienced is my residency status for the State since for the purpose of IRS, you are a resident. Each State has different rules though. (BTW – I posted my own question on this website about this!)

I hope this helps.
Ellen

Disclaimer: I’m not a Law nor Tax official, have no formal education nor experience in this filed. I’m solely stating my experience and opinion and can’t be held responsible for their application.

My wife and children do not have ITINs either. I have applied for them, but I don't think I'll get them on time to file my state tax return. I live in Pennsylvania. What should I do?

Hello I also have same question: How do we file PA state tax return without ITIN. ITIN is already applied with federal tax return. Anyone with info please let me know
Thanks

I called PA Department of Revenue. They told me we have to wait until IRS sends us our dependent's ITINs, even if it is after the deadline. Only after we have their ITINs we should file.
I have read somewhere else in the internet that if you are going to receive a refund, then that's fine, being late won't incur in any penalties. But if you have to pay more taxes, then I would recommend calling PA Department of Revenue. Their phone number is 717-787-8201. It may be a little hard to talk to them as the line is often busy. When I finally got my call through, I was answered by an automated system that stated that there were 15 people awaiting an available representative, but they have an option for you to leave your phone number and SSN, and they will call you back. That's what I did.
I hope this helps.

I also sent an e-mail to PA Department of Revenue and I got a different answer:

"I would recommend that you file the return and write applied for under your social security number. Once your return posts to our system we will send out a notice to you asking for this information. Hopefully you will have this information by that time to provide back with your notice. If you do not, then just respond back to the notice stating that you are still in the process of obtaining the information and then provide it once you receive it."

I guess I'll do this.