[sravip]

Hi ,
Iam here with L1B visa and my family joined here in Apr last year 2006
I have applied for ITIN for them, but I am yet to recive that.
In case if I cannot get ITIN by Apr 15, then How do I file state tax.

Please advice.

[AtlantaTaxExpert]

If you are getting a refund, just wait for the ITIN. There will be NO penalties for filing late, since no income tax is owed.

If you OWE taxes on your state return, file an extension request using the state extension form (using only your SSN) and mail a check to cover what you owe. Put your SSN on the check.

Then file the state tax return when the ITINs are received

[gautha]

Ok, As long as you have a VALID SSN you can file the state tax without waiting for your dependents to get a ITIN. You just mention applied for ITIN or W7 attached on the state tax return and you don't even have to attach a copy of your W7.The state tax department will assign a dummy accounting # to your dependents and process it . Remember it is tagged to your SSN. Next year when you refile your state taxes with valid ITINs for your dependants they will update their records and replace the dummy # with the actual ITIN.
Hope that helps.

Again this is what I did and better to check with a qualified CPA and not believe me entirely .

Gautham Chandrasekaran

[AtlantaTaxExpert]

What Gautham says is true for SOME states.

Other states will reject the tax return if you submit the state tax return without the ITIN.

California accepts the returns without the ITIN, but most states do NOT.

[gautha]

Yes , only some states accept this.
Out of the 3 states I filed - NY, NJ and CT .

NY has accepted the state tax with a dummy accounting number.

CT has sent me a letter stating that I need to send them the ITIN for my spouse and they are holding the state tax return till then. They have not rejected the state tax but they have
Merely kept it on hold and asked me to fax/mail my wife's ITIN letter to their address/fax with a reference number which they had mentioned in their communication.

NJ has not replied till date.

Gautham Chandrasekaran

[lyl3982]

If you are getting a refund, just wait for the ITIN. There will be NO penalties for filing late, since no income tax is owed.

If you OWE taxes on your state return, file an extension request using the state extension form (using only your SSN) and mail a check to cover what you owe. Put your SSN on the check.

Then file the state tax return when the ITINs are received

Hello,
I read you reply and still have something unclear. I also in this situation, that means, my wife ITIN number hase not arrived.

1. How can I know the amount of money I am OWING if my wife has not received her ITIN? (I know that I have to fill her ITIN to know the amount of number that I owe).

2. One tax company did not advise me apply ITIN for my wife (they have no idea about this and said that I file as a single) and estimate that I am owing about $2,000 .In case, my wife has ITIN, the owe money is less than or higher than this amount?

3. Where can I get the state extension form?

4. I am in Texas, does it have any exception while my wife has not received her ITIN?

Your soon reply is very high appreciated.

Lyl

[gautha]

There is no relation between knowing how much you owe tax and an ITIN number. An ITIN number does not qualify you for a lower or higher tax. I would expect you to file a joint married return with your wife as if assuming your wife has an ITIN except that you mention in the forms that you have "applied for ITIN" for your wife and attach a ITIN application form with your federal tax and send it to the IRS austin processing center.

[saneen]

There is no relation between knowing how much you owe tax and an ITIN number. An ITIN number does not qualify you for a lower or higher tax. I would expect you to file a joint married return with your wife as if assuming your wife has an ITIN except that you mention in the forms that you have "applied for ITIN" for your wife and attach a ITIN application form with your federal tax and send it to the IRS austin processing center.

Is there a list of such states which process the State Refund with Dummy ITIN till we get the ITIN.

[AtlantaTaxExpert]

Not that I know of.

To my knowledge, the only states that account for the ITIN application as part of the state tax submission process are California and Indiana.

Connecticut appears to have a procedure in place that allows them to put a hold on the return (and the refund) until the ITIN is submitted, which means the tax return should have NOT been submitted in the first place.

[uflganesh]

I live in CA and if I understand this thread correctly, I need to submit my federal tax return with the W7 form to the Austin processing center and send my state returns to the CA address given in the state tax forms. Is this correct?

[uflganesh]

I live in CA and if I understand this thread correctly, I need to submit my federal tax return with the W7 form to the Austin processing center and send my state returns to the CA address given in the state tax forms. Is this correct?

[AtlantaTaxExpert]

Sravip:

If you have a refund due from the state, then do not worry about filing late. Most states do not even require an extension form unless you owe money. File the state return when you get the ITIN.

Uflganesh:

You can file the California return WITHOUT the ITIN. California is one of two states that allows this (Indiana is the other).

[jonathanann]

Can I file State Tax Return without ITIN in NJ and NC, anyone tried or have experience?

I also filed a Federal Tax Return with W-7 for my wife. And now I received a corrected W-2 form, should I send 1040X now, or better wait until I get ITIN and refund and then send amendment... Just want to get refund quicker...
Thanks!

[AtlantaTaxExpert]

Jonathanann:

Wait until you get the ITIN, then file the amendment with the corrected W-2C.