US Citizen Recently Married to a Canadian Citizen
Moderator: Mark T Serbinski CA CPA
This is a terrific board and a much appreciated resource. And I thank all who have taken the time to respond to my situation.
My original question though was not about minimizing taxes, it was MUST my foreign spouse get an ITIN if I am filing MFS? Would the IRS accept my return if I did not supply a spousal ITIN? The following response would seem to suggest my husband has no choice in the matter:
According to IRS Pub. 501, when you file MFS "You also must enter your spouse's social security number and full name in the spaces provided." An ITIN would be the only acceptable substitute to this requirement. There are exceptions to the need for ITIN, but being married to a US citizen isn't one of them.
However Gofigure49 seems to have done exactly what I am asking about and filed without a spousal ITIN. So now I am really confused.
What is permitted? Can I file MFS without a spousal ITIN?
If I can, how do I fill out my MFS return in a manner acceptable to the IRS? Can I provide only my husband's name? Would I put "non-resident alien" in the box that asks for his number or leave it blank? Can I only list him as a dependant if he has an ITIN?
I fully understand the potential financial downsides of this approach, and appreciate all the excellent information on minimizing taxes by filing jointly, but it is these specific points I am seeking guidance on.
My original question though was not about minimizing taxes, it was MUST my foreign spouse get an ITIN if I am filing MFS? Would the IRS accept my return if I did not supply a spousal ITIN? The following response would seem to suggest my husband has no choice in the matter:
According to IRS Pub. 501, when you file MFS "You also must enter your spouse's social security number and full name in the spaces provided." An ITIN would be the only acceptable substitute to this requirement. There are exceptions to the need for ITIN, but being married to a US citizen isn't one of them.
However Gofigure49 seems to have done exactly what I am asking about and filed without a spousal ITIN. So now I am really confused.
What is permitted? Can I file MFS without a spousal ITIN?
If I can, how do I fill out my MFS return in a manner acceptable to the IRS? Can I provide only my husband's name? Would I put "non-resident alien" in the box that asks for his number or leave it blank? Can I only list him as a dependant if he has an ITIN?
I fully understand the potential financial downsides of this approach, and appreciate all the excellent information on minimizing taxes by filing jointly, but it is these specific points I am seeking guidance on.
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Gofigure49
- Posts: 12
- Joined: Fri Oct 29, 2004 9:03 am
I have done exactly what you are asking. I leave the number section blank. I do give a name though. And that is the only information that is provided to the IRS regarding my spouse. No bank account information, no income, etc. They have never asked for more information and they have accepted my return. I may be missing out on some deductions, but so be it. That is my choice. The IRS is getting what they want ie., the most taxes possible and my spouse keeps his anonimity. My spouse has zero obligation to the U.S....regardless of his marriage to me. However, we are close to early retirement, will never live full time in the U.S. and are not entitled to any Social Security benefits since I came to Canada too young to have ever worked in the U.S. You should confirm my suggestion with either a tax lawyer or an accountant who specializes in cross-border situations.