On Mar 10, 8:26 pm, jma...[at]andrewmitchel.com wrote:

- quote -

I need to revive this thread for my state return. First, though, I
want to add that I found confirmation in several places for the above
advice and am confidently mailing in my 1040 with NRA in spouse SS#.

I am also attaching a signed statement to the effect as well, stating
that My spouse, a Non-Resident Alien, had no income for U.S. purposes
and is not being claimed as my dependent. I am not filing as head of
household. My spouse does not have and is not required to have a SSN
or an ITIN at this time. "

The problem is now with my state (New Mexico) return. They say:

--------------------------------------------------------------------- "If you -- or your spouse -- do not have a social security number
(SSN), but do have an individual taxpayer identification number (ITIN)
assigned by the Internal Revenue Service, enter the ITIN in the spaces
provided. Attach a copy of the ITIN approval from the IRS to your
return.

If you and your spouse are filing a joint federal non-resident return,
and your spouse is not required to have an SSN or an ITIN, leave the
spouse's SSN blank, and attach a copy of your federal non-resident
return.

You must provide your own and your spouse's social security number or
individual taxpayer identification number, or a copy of a non-resident
federal return, or your return is not complete and will not be
processed."
---------------------------------------------------------------


I am about to ask the state for guidance at their tax help address and
this is my question:


------------------------------------------------------------------ Hi. I'm writing from out of the country, but I have residence in
New Mexico and must file a Federal Return this year so it appears that
I must file a PIT-1 as well, even though I have no state income tax
due.

The problem is that my wife is not a resident of the U.S.A., has no US
income and has never set foot in the U.S.A.

I have been advised by several tax preparers that she is not required
to get a SS# or ITIN. I have found confirmation for this in IRS
documentation in that she meets none of the filing or ID requirements
for the U.S. federal government.

Nor is she eligible for either SS or ITIN numbers at this time. In
fact, she is a simple rural woman without documentation even in her
country (not unusual here), though we are working on that.

You could say that for American tax purposes, she does not exist !

Yet I understand that I must state that we are married, as it is true
and our marriage is considered legally binding in both of our
countries.

I am Married Filing Separately, not head of household, not claiming
her as a dependent or anything that requires a number for my 1040.
She is not being claimed as a dependent for anyone else either.

Yet the state of New Mexico PIT-1 instructions say that if I check
"married filing separately, then my form will not be accepted without
a number for my wife.

Thus we have an impossible requirement in my circumstance for filing.

What should I do? I see three possibilities, though I hope you can
offer a better choice:

1) Not file as PIT-1 instructions state that it won't be accepted
anyway and my state tax debt is zero?

2) Ignore the instructions and file, writing "non-resident-alien"
where the SS# goes
and attach a signed statement to that effect? - this is what I was
advised for my federal return.

3) Perjure myself and claim to be single? The federal form will state
differently, by the way, as they do seem to allow for couples such as
us to exist.

I am awaiting your guidance on this matter on this as I cannot e-file
(same problem) and need to mail my forms in soon for them to arrive to
the US on time.

Thank you for your help.


------------------------
Any comments on the issue, my wording of the question or the need to
wait for an answer?

Appreciate it,
Steve

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 12, 8:26 am, seaweedsl <seaweedst...[at]gmail.com> wrote:
- quote -

spouse then I will need to get a ITIN. Of course, one has to make
sure the rules for the exemption applies. Sorry I misunderstood you
for a second when you said the MFS don't need an ITIN.

The federal process isn't too bad actually once you get a hang of it.
The problem is the state because they really need the ITIN to process
the return and it takes 10 weeks during peak time to get one. I have
decided to file the federal with my W7 and file an extension on the
state. I think at this point this is the best option.

========================================= MODERATOR'S COMMENT:
Please delete all unnecessary material from the post you respond to in
your response

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 11, 10:38 am, seaweedsl <seaweedst...[at]gmail.com> wrote:
- quote -


Well, after going through online filing process, I could not enter NRA
in the SSN for my wife. Checking with TaxAct, their response was
this:

"Leave the area for the SSN blank, print the return, and fill in the
NRA.
You cannot e-file your return as the IRS requires that all individuals
in an e-filed return have an ID number."

So, no filing online for me. Too bad, as I'm out of the country and
it will be trickier by mail.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Hi Mike,

On Mar 11, 12:54 pm, Mike K <vwttra...[at]hotmail.com> wrote:
- quote -

What I find in the instructions for form 1040 for overseas filers,
line 3, is "Be sure to enter your spouse's SSN or ITIN on Form 1040
unless your spouse does not have and is not required to have an SSN or
ITIN." Then on the previous page they discuss the SSN and say that,
for a nonresident alien spouse (isn't that romantic?) he or she "must
have an SSN or ITIN if (a) you file a joint return, (b) you file a
separate return and claim an exemption for your spouse, or (c) your
spouse is filing a separate return."

So it sounds to me like, in your case, where your spouse is a
nonresident alien and has no US income, and you are planning to file
MFS, then she would only need an ITIN if (b) you want to claim her as
an exemption. But I should say, I'm just going by what we did. I'm not
a professional or anything. The first year we were married I also
filed MFS because the instructions were so confusing, so I know what
you mean!

Still if I were you, I'd do the math and see whether it's advantageous
to file jointly. Or ask a professional to do it for a year or two.
Just getting the ITIN shouldn't be an obstacle. It's easy, and the
deductions available when filing jointly can be significant.

Since I got married, I've never filed a state return because we still
live outside the US, but getting a response in writing from the state
revenue office sounds like a good idea. And hang onto that reply. Or
again, you could talk to a pro. Sometimes it's worth it for the peace
of mind.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 10, 8:26 pm, jma...[at]andrewmitchel.com wrote:

- quote -

OK, got it. Good news - something is simple !

Thanks very much jma and Medgya.


Cheers,
Steve

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 10, 7:26*pm, Medgya <medgya...[at]yahoo.com> wrote:
- quote -

ITN even if I am filing MFS? Also, what about the state return? I did
send an email to the AZ dept of revenue... waiting to hear from them.
Thanks

========================================= MODERATOR'S COMMENT:
Please delete all unnecessary material from the message you respond to.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Mar 11, 10:21 am, seaweedsl <seaweedst...[at]gmail.com> wrote:
- quote -

If you want to file jointly, she will need to get an ITIN, an
Individual Taxpayer Identification Number. It's not really a social
security number (there are no benefits besides being able to file
taxes), but it looks just like one. What you do is fill out your usual
tax return, attach form W-7 to the front of that, and mail the whole
thing to a special address (in the W-7 instructions). They'll assign
an ITIN to your spouse, process your tax return as usual, and send you
back a little notice with the ITIN for use when you file in subsequent
years, so hold onto that.

You don't need an ITIN if you file married-filing-separately, and
since you will tick that box it will be clear that you are, in fact,
married. The question is whether the increased exemptions/deductions,
etc, available when filing jointly would be beneficial. Probably the
thing to do is to compute your tax both married-filing-separately and
married-filing-jointly to see what works out best for you.

It can get interesting if you have income above the Form 2555
exclusion, and have to deal with balancing foreign tax credits in two
countries. In such cases, or if there are other complexities, might
consider asking a professional to do the taxes in both countries for a
year or two, until you get the hang of how they do it.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

- quote -

Yes, she is a nonresident alien.

- quote -

You need to file married filing jointly or married filing separately.

- quote -

You only need to complete W-7 if you want to file jointly or you want
to claim her exemption. Otherwise, you put "NRA" in the place where
the social security number would go.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

I recently married a foreigner as well, and my wife has never been in
the US, I guess she's the same - a non-resident ? She certainly has
no US SS number.

I had assumed that I could file for myself apart from her, but I do
need to state that I'm married.

I confess my total ignorance after a long time out of the system and
never previously married. Will I be having this same issue? They
require a "W-7" for her or...?

Thanks,
Steve

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Mike K" wrote:

- quote -

Yes. See the W-7 instruction.

- quote -

Sounds good. If no one here knows an answer, you could check the AZ
instructions or call them.

- quote -

Ignore it.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Hi, I am filing my tax return with my foreign wife and I have decided
to file Married Filing Separate simply because I dont want to include
her income to mine and increase our tax liabilty. This is the first
year of our filing as I got married on Sept of 2007. My wife has no US
income. The problem is I need to have a SSC# for my wife but since she
is a non resident alien I opted to file W7 option E. Here are my
questions:

1. Do I file the W7 with my federal tax return?
2. I live in AZ and I have to include my wife's SSC# what do I do?
Should I just include a completed W7?
3. Turbo Tax keeps telling me to file 1040NR for my wife but the 4
main reasons to file 1040NR doesnt apply to her. Any help here?

Thanks

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >