Renew Thai Spouse's US ITIN / Impact on Tax Filing Status?

[55Jay]

IRS sent a letter saying wife's ITIN is set to expire January 1, 2020.   I've been filing Married/Joint with her ITIN since roughly 2009.

 

Reading instructions for Form W7 to renew the ITIN, the blurb under "What's New":

Quote

Spouses and dependents residing outside of the United States who could’ve been claimed in previous years for the personal exemption and no other benefit don’t need to renew their ITINs, unless they anticipate being claimed for a different tax benefit or if they file their own tax return.

 

For tax years 2018 through 2025, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependents.

 

^That tells me "No", I don't need to renew her ITIN.

 

The last sentence, however, sent me down a rabbit hole with 3 IRS Pubs about whether or not I can continue filing Married/Joint with nonresident/alien Thai Wife, without her having a valid ITIN.  The goal obviously is to claim the new, higher Standard Deduction.

 

I "think" it's a Yes according to IRS Pub 519.  Anyone else in the same boat and can verify or re-direct me elsewhere? 

Anyone renewing their wife's ITIN anyway, despite the guidance that it's not necessary?

[ballbreaker]

The below is off the W7 instructions for year 2019.  My interpretation says everything after the word examples are reasons you must renew.

You will not be able to use spouse as exemption unless she renews ITIN.

 

"ITINs for spouses and dependents who reside outside of the United States. Spouses and dependents residing outside of the United States shouldn’t apply for, or renew, an individual taxpayer identification number (ITIN) unless they qualify for an allowable tax benefit. Examples include a dependent parent who qualifies the primary taxpayer to claim the head of household filing status, or a dependent who files his or her own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. For tax years 2018 through 2025, you can’t claim a personal exemption deduction for yourself, your spouse, or your dependent."

 

 

Edited October 10, 2019 by ballbreaker

[FredLee]

Maybe they are going through a gradual process of getting eligible ITIN holders to renew. Of course this is an assumption on my part. My wife has had an ITIN since 2002 with me claiming her as an exemption every year, and a couple of years ago we got a letter stating it was set to expire that upcoming January. The letter explained that her number fell into a range of numbers that were required to renew. We sent the documents as requested and it was renewed very quickly, and we experienced no changes to her being on my tax return as a dependent. We have always filed "married filing jointly".

[55Jay]

Thanks.  That was my initial "huh?" moment in the baffles between the way it has been (needing an ITIN to claim exemption) against the verbiage being used now for TY2018 and beyond. 

 

Decided to just go ahead and renew wife's ITIN and see how this plays out when doing tax return 4 odd months from now.