Frank wrote:

- quote -

See "Individual Taxpayer Identification Number (ITIN)" at
http://www.irs.gov/individuals/artic...=96287,00.html

John B.

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Frank wrote:

- quote -

See "Individual Taxpayer Identification Number (ITIN)" at
http://www.irs.gov/individuals/artic...=96287,00.html

John B.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Frank" <nospam[at]domain.bad> wrote:

- quote -

You have a couple of options. It is true you can file
married separate without entering a SSN for your wife. You
cannot file a joint return without a number, though.

You don't say whether there are any children. If you do
have children, there is a special rule for taxpayers married
to non-resident aliens that permits you to claim head of
household status. You must meet the usual requirements for
HOH, so you must have dependents living with you.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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I'm a US citizen living overseas, married to a non-US citizen
with no SSN.

From reading from W-7 instructions and publication-1915 is that
I may leave the spouse's SSN number field BLANK on my tax return,
provided I check "filing seperately" and I don't claim any
exemptions for her.

This seems to conflict with the instructions I read previously
for 1040.

Anybody got opinions? personally I'd like to avoid the bother
of applying for an ITIN (W-7) for her and tax liability is 0
anyhow.

Thanks

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >