ITIN for Spouse

CGY_guy · Post by **CGY_guy** » Sat Oct 03, 2015 12:02 pm

Hello All,

My wife and I live in Canada. I have a small partnership income in US (K-1), obtained my ITIN a while ago and have been filling 1040NR as a non-resident alien.

What I want to do is to claim spousal exemption on 1040NR. My wife needs to get ITIN for that. We already tried sending W-7 and were denied, as it was explained by IRS rep checking box g in W-7 was incorrect as Canadians do not have visa and they expected to see it. She told that my wife needs to check boxes "a" and "h" as she is claiming a treaty benefit.

Can you please help as to what we need to put in "h" as explanation and/or exception and what do I need to attach, my 1040NR or something else if this is exception. I cannot really find what exception or treaty article our situation falls under...

Thanks in advance!

nelsona · Post by **nelsona** » Sat Oct 03, 2015 3:19 pm

Is there any advantage to you using her exemption?
Any US tax you save will simply be used by CRA in the form of a smaller foreign tax credit.

CGY_guy · Post by **CGY_guy** » Sat Oct 03, 2015 4:35 pm

Thanks for your reply. I should have done so, but now both US and Can tax returns have been submitted and I will have to amend Canadian one risking audit. But I learned the lesson for next year :)

Can you recommend what should I put as explanation? If they decline again I'll just pay the extra tax

nelsona · Post by **nelsona** » Sat Oct 03, 2015 5:23 pm

Correcting a return doesn't risk audit. And a corrected return can withstand anuy audit.

taxiscomplicated · Post by **taxiscomplicated** » Sun Oct 11, 2015 6:16 pm

Do you have any luck getting the ITIN for your spouse?

I am getting rejected when i put the Box G.

ND · Post by ND » Thu Oct 22, 2015 3:28 am

Only U.S. nationals, residents of Canada, Mexico, and South Korea, and residents of India who were students or business apprentices may claim an exemption for a spouse or a dependent.

ARTICLE XXIX
Miscellaneous Rules
1. The provisions of this Convention shall not restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.

reason g is only for visa, not your case when you're in Canada

taxiscomplicated · Post by **taxiscomplicated** » Sat Oct 24, 2015 5:03 pm

So we can tick the box H and put the Article XXIX as the explanation??

tigerjk · Post by **tigerjk** » Tue Mar 15, 2016 12:30 pm

Was there a clear answer to this question?
I'm in a similar situation except that I have a TN visa for work in the US.
I'm assuming I can tick off box g, but wanted to be sure..

Thanks in advance.

nelsona · Post by **nelsona** » Tue Mar 15, 2016 2:49 pm

since this thread doesn't apply to you....