U.s. Social Security Number

[Gary A]

I received an email from my U.S. tax accountant that told me that I could not file a joint income tax return unless my wife has an SS number. Is that true? And if so how do I go about getting one for her?

We have no intention of ever living in the U.S.A..

[sbk]

I believe it is possible, with such a SS# she could also have a joint bank acct with you in the US. I would contact the SSadmin (if its still called that) and ask them, there is a special one issued to people who are not resident aliens.

www.ssa.gov

[lopburi3]

I would get a new accountant as what she needs is a taxpayer identification number (TIN) and as she would not qualify for a SSN an ITIN is what she needs, as per this link, and anyone doing tax forms should know it. And you can have a joint US bank account with this number. Perhaps some software would do a better job for you. Also you will have to include a note that wife agrees to combined worldwide income being subject to US tax (if not employed no problem) the first time you make a joint return. (Make sure accountant knows that if you continue to use).

http://www.irs.gov/businesses/small/intern...d=96696,00.html

Edited September 17, 2005 by lopburi3

[lanny]

Unless your wife has a green card, she is not eligible for a Social Security Number. Your accountant should have known that she can get a Individual Taxpayer Identification Number (ITIN) for use on tax forms.

ITINs are issued by the IRS and do not have any connection with the Social Security Administration. They cannot be used for employment in the US or for claiming any benefits from social security.

To obtain an ITIN for your wife, you file form W-7 with the Internal Revenue Service in Philadelphia.

Before you decide to file a joint return with your wife, however, you should understand all of the ramifications involved. This can be a complex issue and what is good for one couple does not work for another. I always spend quite a bit of time explaining the pros and cons with my clients before asking them to make a choice.

[buadhai]

You should also know that the IRS only issues individual taxpayer ID numbers (ITINS) in connection with a tax return. So, you need to send the W-7 with your first joint tax return.

Your accountant should know this. Get a new one.

[lopburi3]

You should also know that the IRS only issues individual taxpayer ID numbers (ITINS) in connection with a tax return. So, you need to send the W-7 with your first joint tax return.

Your accountant should know this. Get a new one.

<{POST_SNAPBACK}>

Good point and a change from a decade ago when you were required to apply and receive ITIN prior to filing tax return.

If you still have someone else submit your tax be sure they know to use the below mailing address for your tax return/application for ITIN and statement of spouse worldwide tax obligations:

Internal Revenue Service

Philadelphia Service Center

ITIN Unit

P. O. Box 447

Bensalem, PA 19020

[Gary A]

Thanks a lot guys. I thought it sounded a little strange for her to HAVE to have a Social Security number. My accountant does leave a lot to be desired but he has been doing my returns for a lot of years and I have had no problems with the IRS. I'll ask him to check it out again.

[Gary A]

I downloaded the W-7 ITIN and will fill it out. Since I have to go to the US Embassy to pick up my new passport anyways should I take the form with me? Since I am retired and have no need or desire to work my taxes are quite low.

I would get a new accountant as what she needs is a taxpayer identification number (TIN) and as she would not qualify for a SSN an ITIN is what she needs, as per this link, and anyone doing tax forms should know it.  And you can have a joint US bank account with this number.  Perhaps some software would do a better job for you.  Also you will have to include a note that wife agrees to combined worldwide income being subject to US tax (if not employed no problem) the first time you make a joint return.  (Make sure accountant knows that if you continue to use).

http://www.irs.gov/businesses/small/intern...d=96696,00.html

<{POST_SNAPBACK}>

[lopburi3]

As said above you send it in with your tax return. Unless your wife meets exceptions such as current US earnings she can not obtain except as an attachment to a tax return from my reading. So make sure your accountant gets it and the word to file at the designated office. Also read IRS rules as believe they still require a special paper to allow them to tax your wife and this will follow through in following years with no other action required. Make sure you make and send to your accountant.

How To Make The Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following:

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as US residents for the entire tax year, and

The name, address, and social security number (or individual taxpayer identification number) of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Edited September 18, 2005 by lopburi3