How to Apply for an ITIN for Your Spouse

Applying for an Individual Taxpayer Identification Number (ITIN) for your spouse is a critical step for families navigating the U.S. tax system. This number enables non-resident spouses to meet tax obligations and access specific financial benefits when they are not eligible for a Social Security Number.

Eligibility Rules

The ITIN is issued by the IRS for individuals who need a U.S. taxpayer identification number but do not qualify for a Social Security Number (SSN). This includes non-resident aliens, resident aliens filing a U.S. tax return, and spouses or dependents of U.S. citizens or resident aliens.

ITINs are strictly for tax reporting and do not authorize work or Social Security benefits. A spouse may need an ITIN if they are a non-resident alien filing a U.S. tax return, a resident alien ineligible for an SSN, or a spouse claimed as a dependent on a tax return.

Required Documents

Gathering the correct documents is crucial to a successful ITIN application. The IRS requires proof of identity, spousal relationship, and tax filing needs.

Identification

Applicants must provide original documents or certified copies from the issuing agency to confirm identity and foreign status. A passport is the preferred document as it covers both requirements. If unavailable, a combination of documents such as a national identification card or U.S. driver’s license may be submitted. All documents must include a photograph, name, and expiration date. Non-English documents must be accompanied by a certified translation. The IRS does not accept notarized copies.

Proof of Spousal Relationship

To verify the spousal relationship, applicants must submit a marriage certificate, either as an original or a certified copy from the issuing authority. Non-English certificates require a certified translation.

Filing Requirements

An ITIN application must generally accompany a completed tax return unless an exception applies. Form W-7 is used for the application and should be attached to the tax return when submitted. Exceptions include claiming treaty benefits or being a non-resident alien student, professor, or researcher filing a U.S. tax return. Reviewing IRS guidelines can clarify exceptions.

Steps to Submit an Application

To secure an ITIN for your spouse, start by completing Form W-7 with accurate information. Errors can delay processing, so review the form carefully.

Collect the necessary supporting documents, ensuring they meet IRS standards. Original documents or certified copies are required. Be familiar with submission options, such as mailing to the IRS or visiting a Taxpayer Assistance Center.

Attach the ITIN application to your tax return unless an exception applies. Ensure the tax return is complete and in compliance with current IRS rules.

Common Reasons for Processing Delays

Delays often occur due to incomplete or incorrect information on Form W-7. Even small errors can cause setbacks. Double-check all details before submission.

Insufficient or improper documentation is another common issue. The IRS has strict requirements, and failing to meet them can result in the application being returned. Ensure all documents are accurate and properly authenticated.

Actions After Approval

Once approved, your spouse’s ITIN should be integrated into your financial records and tax filings. If the ITIN was unavailable during a previous tax return submission, file an amended return using Form 1040X.

ITINs expire if not used on a federal tax return for three consecutive years. To keep the ITIN active, include it in regular filings, even if your spouse’s income is minimal. If renewal is needed, submit a new Form W-7 with updated documentation. Staying proactive ensures continued compliance with U.S. tax laws.