fluffy82

Hi,
My husband is looking to file his tax return and we have come across a question we cant seem to find the answer to. Does he file as single or married? The reason I ask is that we were only married for 2 months of 2009 and I dont yet have a SSN to put in the form if we file as married. Any advice would be greatly appreciated.
Thanks.

meauxna

He has to file with the status he had on the last day of the year; married.
There is a married/separate and a married/joint option.
Your SSN is not required (see ITIN).

armstrongsoo

Hello Fluff82,

You are considered Married if you were married as of Dec 31, 2009. If you are not eligible for SSN, you may apply for an ITIN (Individual Taxpayer Identification Number) when you file your 2009 Tax Return.

Depending on whether your spouse is a US resident (from tax perspective, not immigration perspective) and how long you stayed in the USA, it may determine whether you have to file resident return or non-resident return. That, in turns, determines what filing status you can use. 1040NR, for example, does not offer Married Filing Separately.

In summary, there is a lot of "IFs" and difficult to give you a short answer. You can do some research on IRS Publication 519. To make the matter worse, if your state has personal income tax, it is likely that they do not follow the same guideline as Federal.

fluffy82

Thanks for your advice.
I had a look under ITIN on the IRS website but am still slightly confused .
I am currently waiting for my SSN. I originally applied for it 10 days after arriving in the US (middle of October) but for some reason it didnt get approved so I had to start the process again in January. The SS office didnt know why it didnt get approved, they think it was because the time of processing was too close to the expirey date on my K1 visa (1st Jan 2010).

Anyway, so looking through the IRS site I noted it says
'If you have an application for a SSN pending, do not file Form W-7.......By law, an alien individual cannot have both an ITIN and a SSN.
IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc.'

So do I need to wait for my SSN before he can file his tax return as I currently have a SSN application pending?

armstrongsoo

If you are eligible for SSN but has not yet received one, you will just need to hold off filing till you receive it. Here is what the IRS says.

fluffy82

Thank you, thats very helpful.

md95065

Yes, but don't hold off so long that you end up filing your return late.

If for some reason you still don't have an SSN by April either apply for the automatic 6 month extension or just file without it and submit an amended return later.

Peter Newton

The IRS is cracking down on this- if you're eligible for a SSN you have to apply for it and put it on your tax return. That goes for extensions too- if you don't have your SSN by April 15 you can't even file an extension (nuts, I know!)

Get to the social security office ASAP!

SarahG

I have a SSN in my maiden name (got it when in US on a J1 visa in 1994) but the SSA won't alter my records to show my married surname as I do not have work authorisation. (I am here on a H4 visa since end Oct 2009). I am trying to do our tax return just now and know that we need to get ITIN for the kids but what do I do? Do I used my SSN that has my maiden name or do I request a ITIN for me too?

Peter Newton

Always use the name that the SSA has on file when filling out your tax return. It's OK for spouses to have different last names when filing as married joint.

If the kids are eligible for a SSN (i.e. they are US Citizens or permanent residents) you must apply for a SSN for them and use it when claiming them as dependents on the tax return.

If the kids aren't US citizens, you can send the application for an ITIN for them along with the tax return when you file it. Be sure to follow the instructions on form W-7.