<ltbraswell[at]yahoo.com> wrote:

- quote -

Yes.

Frederick Lorca

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I searched through the archives and couldn't find an answer
so here goes:

I am a US citizen. My wife (Belgian) and I were married in
2004. She will be receiving her residency papers (green
card) at the end of April 2005. We would like to file as
married filing jointly for 2004 because she has no US income
and little foreign income for 2004 by making the special
election according to IRS pub. 519. We will not have her
foreign income calculated in time for April 15 (her tax
situation in Belgium is not clear until sometime between May
and October 2005 for TY 2004). So probably we will file a
late return with her income and then later file an ammended
return to reflect any tax refunds which come from the
Belgian government which, incidentally, doesn't show up
until 2006.

Since she will be able to get an SSN when she gets her green
card, we were advised to wait for the SSN instead of getting
an ITIN. But I need to file a 4868 for an extension. Is it
ok for me to file a 4868 using only my name and SSN and then
later file the late return with both of our names and SSNs?

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