Resident alien spouse without ITIN

[carolf]

Taxpayer is a US citizen married to resident alien. Resident because of substantial presence test. For myriad reasons, getting the certified paperwork required for W7 will take weeks and they need to file their tax return soon because of immigration demands.

Anyway, can I file MFS then amend the return to MFJ when the resident alien spouse obtains citizenship?

I have known the couple for a few years and they got married in 2014 and are in the process of getting a "green card." There are no trust issues...

[Gary2]

Taxpayer is a US citizen married to resident alien. Resident because of substantial presence test. For myriad reasons, getting the certified paperwork required for W7 will take weeks and they need to file their tax return soon because of immigration demands.

Anyway, can I file MFS then amend the return to MFJ when the resident alien spouse obtains citizenship?

I have known the couple for a few years and they got married in 2014 and are in the process of getting a "green card." There are no trust issues...

Yes, you can amend to MFJ, but I don't see how that will help you. The immigration demands are presumably for the resident alien's return. You can't file that without an ITIN, SSN, or W-7 application.

My advice would be to find a CAA in the area, or perhaps one of the IRS offices that can certify the paperwork (not every IRS office can).

[carolf]

It's my understanding that immigration wants a copy of taxpayers return for proof of income. That he can support spouse. We can file now MFS so we can submit to immigrayion, then amend later to MFJ.

[taxea]

put an extension on his return and have her take all requested information with the W-7 to the local IRS office. It will speed up the process. Once the ITIN is received do the MFJ return. When that is one your client's will need a tax clearance for INS