Married filing jointly and need an ITIN for a non resident spouse on your 1040?
As of 2018, an ITIN is only required on a 1040 for a non resident spouse, if that spouse agrees to elect to file jointly and declare his/her worldwide income on your 1040 US tax return.
Where your are married filing separately, an ITIN will not be required as no exemptions apply as of 2018 onwards. You just write the words "NRA" in the space for the tax identification number.
What do I require when filing my 1040 and ITIN application?
A form W-7 will be required to be attached alongside the completed and signed/dated US tax return. As part of the W-7 application a certified copy of your spouses passport or other foreign identity documents, will need to be included. You have the option of mailing these original documents with the ITIN application, however, if you do not wish to do this, a certifying acceptance agent (CAA) can assist.
The certifying acceptance agent is authorised (by contract) with the IRS to check and verify foreign identity documents for the purpose of an ITIN application. The CAA will ensure that the documents are checked and will then certify by signing a W-7(COA) Certificate of Accuracy. This form is also attached to the the ITIN application as proof.
As part of the process, the CAA is responsible for ensuring the entire ITIN application is complete. This includes attaching all supporting documents and ensuring it is mailed as a complete package to the ITIN unit.
Can we see you before our tax return is complete?
Yes we will happily see you before the tax return is complete but we cannot mail off any ITIN application without the signed and dated tax return. This is because the application will reject if no tax return is attached.
How long will the application process take?
The meeting with the CAA will take no more than 15 to 20 minutes to complete. All paperwork is completed in advance of the meeting by the CAA. On arrival, the meeting itself will be to check all identity documents, take signatures, check all supporting documents have been provided and answer any questions you may have.
Do I need to attend with my spouse?
No - we are only required to meet your spouse for the certification and ITIN process. You can attend as well if you wish to.
Just Breve is a Certifying Acceptance agent (and Enrolled Agent). We can assist with all 1040 and 1040NR tax return filing requirements and ITIN applications. We help applicants on a daily basis for both new ITIN applications and for ITIN renewals. We charge fixed fees (including up to 2 hours travel time to you).
You also have the choice of visiting us at our office near Heathrow airport (J4b off the M4).
Get in touch today and we will happily assist and answer your questions:
Email: info@justbreve.com
Phone: 0208 1444632
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