Due to changes in US tax law (courtesy of the Tax Cuts and Jobs Act 2018), you can only obtain an ITIN for your non resident spouse, if they elect to file jointly with you and declare their worldwide income on your tax return (Form 1040).
All Form 1040 tax returns from 2018 to 2025 will require a married filing jointly US tax return be attached to the ITIN application.
The changes in the law mean that personal exemptions no longer exist and a flat $12,000 deduction is available per person.
To apply for the ITIN:
- to apply for an ITIN with a joint filing you will need to paper file the Form 1040 (signed by both spouses), with the Form W-7 application.
- a certified copy of the passport for your spouse will need to be attached to the application.
- If using a certified acceptance agent (like Just Breve), you will not have to mail your ID documents to the IRS. The certified acceptance agent will attach a certification called a Form W-7COA (certificate of accuracy) to the application.
- As part of the license we hold, we have to send the full package to the IRS on your behalf.
Do you only certify face to face?
No we also offer video based calls, However you will need to mail your ID documents to us before the video call. The documents will be safely returned to you by Royal Mail (or by courier for an additional fee).
Face to face meetings:
Due to Covid-19, we offer socially distanced face to face meetings at our office or we can come to you at another location if preferred. The agent will wear a face mask and at all meetings, hand sanitizer and wipes are available. The meetings will last 10 to 15 mins maximum (as all paperwork is prepared in advance of the meeting).
I would like more information:
- you can call us on 0208 1444632
- or email for more details on info@justbreve.com
- the website also has lots of information - www.justbreve.com
- please note - all meetings at the office are by scheduled appointment only.
Get in touch today. We have many satisfied customers - Just Breve Reviews
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