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Foreign Spouse of Non-US Citizen who is filing 1040 tax return”


Aamir is an Indian Citizen and an IT consultant by profession on assignment to USA office and had a US 1040 tax return filing obligation. Aamir is married to Priyanka (Indian Citizen who does have US Visa and never traveled to the USA in the past). Aamir was not sure if he can apply for ITIN for his non-resident alien spouse (Priyanka) so he can get the benefit of a higher standard deduction on his Married Filing Jointly filing status on 1040. Aamir had a CPA in the USA who said he cannot file the tax return online until is obtained for Priyanka. Our team assisted Aamir to obtain the ITIN for Priyanka successfully.

Please note unlike your CPA says you do not have to wait until you get ITIN to file 1040 tax return. Alternatively, you need to file a 1040 tax return with ITIN application (paper filing not electronic filing).

Please note only for spouse category visa or no entry to USA is not mandatory, for children ITIN application we need proof of 183 days test, Valid US visa, USA medical record or school record is required to obtain ensure the ITIN application process goes through successfully.

For more answers related to the Spouse Dependent category application, please refer to the FAQ section on the spouse of the U.S Citizen category.

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