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Level 5
February 18, 2024
Question

Taxpayer and NRA spouse filed a joint 2022 tax return with Form W-7 attached. IRS has not yet issued a decision. Can they file their 2023 joint tax return without the ITIN?

  • February 18, 2024
  • 1 reply
  • 8 views

Taxpayer is married to a nonresident alien spouse. They filed a 2022 joint tax return with Form W-7. IRS has not issued spouse's ITIN. They want to file their 2023 tax return without the ITIN. Can they just paper-file it with a statement explaining the issue or is it better just wait for the ITIN to be issued before e-filing.  

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    1 reply

    sjrcpa
    Level 15
    February 18, 2024

    per IRS as of Dec 18, 2023

    We are processing requests in the order they were received. You will be notified once your ITIN is assigned or if we need additional information. Original identification documents that are submitted with the Form W-7 will be returned to you at the mailing address of record as quickly as possible. The associated tax return will then be submitted for processing.

    Other than responding to any requests for information promptly, there is no action you should take. Do not file a second Form W-7 or tax return.

    You can paer file with Applied for in the ITIN/SSN space or wait.

    The more I know the more I don’t know.