ITIN for TD Spouse for first year tax return as nonresident alien

D

donationbox

New Member
Hi!

I am a Canadian citizen on TN visa with a Canadian Permanent Resident spouse on TD visa who moved to the US on Sept 16 this year.

After doing some research, here's what I found out:

- For 2015, we will be considered as nonresident alien (failed 183 days test)

- Non-resident alien cannot file tax jointly. My spouse has no income. So we will only file my tax as "married filing separately".

- Publication 501 says I can claim an exemption for my spouse since she has no income. But Publication 519 says my spouse must have either an SSN or ITIN.

From what I read on this forum, non-resident alien can apply for ITIN by submitting form W-7 with tax return. Does that mean I cannot claim exemption for my spouse this year because I will not have her ITIN when I file my return? There is no way for my spouse to get her ITIN before we submit our tax? When do they do tax in the US anyway?

Thanks!
CK
 
You apply for ITIN together with filing your tax return.

But also note that there is a way you can file together with your spouse and be treated as a resident for the whole year -- you and your wife can use the First-Year Choice (which you qualify for as you've been here for the last 30 days or so); note that to use this you have to wait until you meet the Substantial Presence Test for 2016, which will require an extension for 2015 taxes. The First-Year Choice turns you into dual-status -- resident for the period of time after you arrived. Then you can use the Choosing Resident Alien Status (which you qualify for as you are both residents at the end of the year and you are married and will file jointly), then you will become resident for all of 2015 and must file jointly.
 
I deal with these tax issues at forums.serbinski.com, not here.

You have 3 option on how to file, "dual-status" would be the last choice.

Ask your q's on serbinski for a clearer answer, or look up 100's of posts dealing with this.
Not an ususual situation for Cdns moving to US on TN.
 
nelsona said:
I deal with these tax issues at forums.serbinski.com, not here.

You have 3 option on how to file, "dual-status" would be the last choice.

Ask your q's on serbinski for a clearer answer, or look up 100's of posts dealing with this.
Not an ususual situation for Cdns moving to US on TN.
Click to expand...

Dear sir,

Would you please elaborate on the three options that I have? I will make sure to check out serbinski as well..
 
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