ITIN for wife who is on a TD Visa

[TomB]

We recently moved to the US, and A. I am on a TN Visa whereas my wife is on a TD and not working. Wondering if there is a way to get her an ITIN now rather than waiting until we file our taxes. Looking to open a non-registered account in her name and that's one of the things we'll need to do that but don't want to wait until Apr 2023.

[nelsona]

Pretty simple. On W-7, she checks box (h) and uses Exception 1(d) as the reason.

Then go through the certification process.

[TomB]

Hi Nelsona, can you please clarify? Do you mean Reason 1(d) or Exception 1(d). Reason 1(d) sounds more in line with my situation. It's called 'Dependent of U.S. citizen/resident alien'. Exception 1(d) reads "Individuals who are receiving distributions during the current tax year of income such as pensions, annuities, rental income, royalties, dividends, etc., and are required to provide an ITIN to the withholding agent... for the purposes of tax withholding and/or reporting requirements."

If so, according to W-7, if I select 1(d) as the Reason, it says "If you check box b, c, d, e, f, or g, you must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions (see instructions)." I'd prefer to select Reason 1(h) Other, which if I'm interpreting correctly, means I can submit the form at any time and without a tax return, but I don't see any Exception that matches my situation. I can't tell if when selecting 1(h) Other, I have to use one of the Exceptions listed or if I can use my own, unique to my situation.

[nelsona]

Please re-read what I said.