Canadian Spouse

[tonia2021]

Question about a Canadian spouse.

I have a taxpayer that got married this year. She wanted to file MFS, so I asked for ther spouse's name and SS#. Turns out the spouse doesn't work or live in the USA. How should this return be compelted? Does a Canadian resident have a Social Security number if they haven't lived or worked in the USA. Or, does he need to get a taxpayer ID number?

Thank you in advance for the response.

[taxmandan]

Since we haven't annexed Canada as a territory of the USA yet, I doubt he qualifies for a SSN so he needs an ITIN.

[veritas]

I didn't see any

reference to a "he".

Since we haven't annexed Canada as a territory of the USA yet, I doubt he qualifies for a SSN so he needs an ITIN.

[thomtax]

Veritas

Question about a Canadian spouse.

I have a taxpayer that got married this year. She wanted to file MFS, so I asked for ther spouse's name and SS#. Turns out the spouse doesn't work or live in the USA. How should this return be compelted? Does a Canadian resident have a Social Security number if they haven't lived or worked in the USA. Or, does he need to get a taxpayer ID number?

Thank you in advance for the response.

Look in the last sentence of the first paragraph.

LT

[bertrans]

Look in the last sentence of the first paragraph.

LT

Plus, poster said '..she' and 'her spouse': since the discussion is about Federal Income taxes, her spouse had best be a 'he'.

[tonia2021]

You are correct, it is a wife (USA citizen) and her Candaian husband.

I am guessing she can't efile. Is that right?

[taxmandan]

No efile this year.

You are correct, it is a wife (USA citizen) and her Candaian husband.

I am guessing she can't efile. Is that right?

If he doesn't have an ITIN yet, the return will need to be mailed with the W-7 and supporting documents attached, to Austin, TX for processing. The ITIN will be assigned and the return then processed by theIRS.

[gkaiseril]

Consider All the Options and Consequences

A U.S. citizen or resident must file Form 1040; there is no option to file Form 1040NR.

A U.S. citizen or resident may elect to file a joint return with his or her nonresident alien spouse. However, the nonresident alien spouse must, in turn, "elect to be treated as resident," i.e. file Form 1040, and report nonresident's income from worldwide sources.

If the nonresident alien spouse does not elect to be treated as a resident, the U.S. citizen or resident spouse must file using the married filing separately status or, if appropriate, head of household filing status. Under no circumstances may he/she file using the single filing status.

Before making this election, the taxpayers should consider whether doing so is to their best advantage. Some possible considerations are:

How much foreign income the nonresident alien spouse has.

Whether the nonresident alien spouse can claim the foreign earned income credit or a foreign tax credit.

Whether choosing resident status will prevent the nonresident alien from claiming certain treaty benefits. Check the specific treaty for this purpose.