Sequencing question: W7, 1040X w/2014-1040NR, 2015-1040NR

nirvana_1959 · Post by **nirvana_1959** » Tue Apr 05, 2016 6:36 am

Option-1

File W7 with 1040X/2014-1040NR
File extension for 2015-1040NR
After receiving ITIN for the dependents file 2015-1040NR

Option-2

File W7 with 2015-1040NR
After receiving ITIN for the dependents file 1040X/2014-1040NR

Which option is better ? Note: I am not considering sending themm all together (should I ?).

nelsona · Post by **nelsona** » Tue Apr 05, 2016 7:39 am

I would deal with THIS YEAR first.

nirvana_1959 · Post by **nirvana_1959** » Tue Apr 05, 2016 8:00 am

Thanks Nelson. Going with Option 2!

nelsona · Post by **nelsona** » Tue Apr 05, 2016 9:53 am

From your other post, it would seem like you need to PROVE that you are non-resident of US since you spend a lot of time there.
Do you meet SPT?

adeboloj · Post by **adeboloj** » Mon Oct 23, 2017 7:14 pm

Hello Nelsona and Nirvana,

I have been reading a lot on this forum and it helps than posting new question, am sure Nelsona doesn't like this, however I stumbled across this and think I should ask my question, still reading forum if I would come across something similar.

Last year-2016, I filed a 1040NR-EZ and did my CDN return but after the calculation, I wasn't able to maximize my foreign tax credit over, so I posted few questions and read as well I could amend my 2016 tax return with IRS since I did not claim deduction for spouse and children (Canadian citizen):

As at yesterday, I thought I have everything to move on and amend my 2016 tax using 1040X, however I need ITIN in order to claim spouse and children and since ITIN application goes with tax return, I am wondering what should I do here?

Option 1
File W7 with 2017-1040NR next year April
After receiving ITIN for the dependents, file 1040X for 2016 tax return

Option 2
Apply for W7 for ITIN for dependents using option (a) since one doesn't need to send a federal tax return with this option when filling out W7 form
Once I receive ITIN, then file 1040X 2016-1040NR

Note- The only reason I asked or raised this question is because there is no provision that you can file 1040X and apply for the ITIN at the same time, I only read ITIN along with tax return, so want to tread carefully.
I will appreciate some light in this area.
if I follow advise for Nirvana, then it will be to wait till next year and file W7 with 2017- 1040NR and when ITIN is out, I can later go and deal with 1040X/ 2016 tax return.

Many thanks

nelsona · Post by **nelsona** » Mon Oct 23, 2017 9:21 pm

You dependants are not eligible to request W-7 under option (a), so forget that. They are not seeking special reduction oof withholding. They are seeking to be laimed as spuse and dependants, so (d) and (e) are your only options.

Requesting ITIN for incorrect reason will ALWAYS be rejected, so don't bother.

You can indeed file a 1040-X along with W-7 for 2016. The amendment would ask for the exemptions, and the W-7s would ask for the ITINs on that basis.

Are those exemptions enough to get you below the amount you need for FTC? If not the XXV is the better solution.