Marriage To Thai And Us Taxes

[tcris52]

This has probably been answered someplace but I couldn't find it. So, pardon the duplication.

I was married to a Thai citizen last year. I filed US taxes for 2009 since I have taxable income from a 401K. I claimed married-filing joint return. She does not have a US SS number so I noted "Thai Citizen" on the return. The return was reduced by about $500 on the grounds that I furnished no SSAN number for my spouse.

I'm sure many of you have run into this. Should I appeal by letter with a copy of the Thai marriage certificate and a copy of her Thai ID card?

Thanks for the help.

Tony

[TerryLH]

If she is Thai and doesn't have a soc sec number, she needs an ITIN (Individual Taxpayer Identification Number).

Use Form W-7 to apply for the number. My tax book says it takes about 6-10 weeks to get one.

I thought you could get that done at the embassy. You might want to give ACS (American Citizen Services) a call.

[Smokin Joe]

You can't appeal since it was you that didn't file properly but you can file an amended return and include the W-7 to get her ITIN along with the return.

You will need to get a certified copy of her passport to include with the W-7 form. The other ID options are not as good.

[lanny]

Your wife must have an ITIN to file jointly with you. In your case, an amended return with a W-7 attached would be required.

Before you do anything, though, be sure that filing jointly is the best option. If your wife has Thai income or potentially has such income, the election to treat her as though she were a permanent resident could have negative consequences.

[lopburi3]

What are the revised application standards for ITINs?

Effective immediately, each ITIN applicant must now:

* Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number ; and

* Attach a federal income tax return to the Form W-7.

Any applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W-7) must provide documentation to support the exception.

ITIN is no longer issued except in the income tax process so it can not be obtained from Embassay or directly (at any time) as was previously the case. To file jointly you must also include a statement signed by both that you understand worldwide income is now subject to US tax and are taking this action with that knowledge (look for example wording on IRS web site).