Impossible getting an ITIN for a spouse while not in the USA?
 

Hi!

I am waiting for a green card, and my American spouse and I currently live outside of the USA (Switzerland). In the mean time I would like to start working towards converting a European teaching licence to a Californian one. A requirement for this is to have a SSN (Social Security Number) or an ITIN (Individual Tax-payer Identifiation Number). I can't get a SSN since I'm not a citizen, but was told by the California credentialling authority that I may be eligible for an ITIN. In the instructions for form W-7, it seems like for years after 2017, the only way for me to get an ITIN is if I file my own tax return. I'm assuming there is no way for me to do this since I don't have a job in the USA? Any other ideas on how to get an ITIN?

Thanks!

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

There is nothing to prevent your USC spouse from filing a "married filing jointly" tax return, though I don't know for certain if that would result in a TIN being assigned to you, but I think it would. .... Assuming your spouse has already filed for 2021, he/she could file an amended return.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

I did not think it was possible to obtain a green card from outside the USA. Perhaps you are waiting for an Immigrant Visa?

Rene

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

Yes, of course, immigrant visa it is. Thanks for pointing it out!

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

That sounds like it could be worth looking into! Thanks a lot!

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

You're welcome. I hope everything works out for you. :)

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

Also, note that you do not have to be a citizen to apply for a SSN. When you enter the US with your visa, you will be able to apply for one.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

I think he/she is pretty much required to apply for an SSN after arriving in the US to live - not having one would certainly make life difficult. Ad once an SSN has been assigned he/she should refrain for using the ITIN again - no good will come from having two tax IDs in use.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

I just looked into this, and in the instructions for form W-7 it says that "spouses are not eligible for an ITIN unless they are claimed for an allowable tax benfit or they file their own tax return.". However, it also says, under the headline "Who is eligible to complete this form", that it can be filled in by "a nonresident alien individual not eligible for an SSN who elect to file a joint US federal tax return with a spouse who is a US citizen". Those two statements seem contradictory to me, or did I miss something?

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

Thanks for the reply. Yes, it would not be an issue if I already had an immigrant visa, but I am still waiting for it to be processed. This may take another year in worst case scenario, and I would like to use that time to do something useful, such as working towards converting my teaching certificate. Without the ITIN I can't start the process.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

The two statements are perfectly consistent. Not contradictory at all.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

seems pretty simple… if your spouse wants to file MFJ to get the benefit of the $25,900 standard deduction on mated of the $12,950 one for MFS you need the ITIN… now it may cost you more to have your income included so you need to look at that… but assuming you have no income and your spouse does having that higher deduction will be an allowable tax benefit to her…

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

But as they're outside the US, there is also the foreign earned income exclusion, of $108,700 per qualifying person, for 2021, so married filing jointly up to $217,400 is not taxable by the IRS if you are working outside the US.

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

not sure a non citizen / non resident alien qualifies, so I would be surprised if you could double up but the spouse could claim it assuming the income also qualified under the rules….

https://www.irs.gov/individuals/inte...come-exclusion

Re: Impossible getting an ITIN for a spouse while not in the USA?
 

The first tax year I was married (USC, UK spouse, living in RoI), I filed my US taxes jointly, I dunno why, I guess I thought I should? And they gave my husband an ITIN. So, at least 15 years ago, that is totally a feasible thing to do and would work to get you an ITIN.
We didn't make enough money, separately or together, to make any difference in me filing separately vs jointly.