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ITIN NEWS BLOG

News & Tips from an ITIN Acceptance Agent

2023 Tax - 2022 1040 - ITIN for dependent and non resident spouse


Just Breve - 2023 Tax - 2022 1040 - ITIN for dependent and non resident spouse
Just Breve - 2023 Tax - 2022 1040 - ITIN for dependent and non resident spouse

If you are a US citizen, resident or green card holder filing a 2022 1040 who is married to a non resident alien requiring an ITIN, Just Breve is able to assist.


Or if you have dependents (not eligible for an SSN) who require an ITIN for tax credit claims on your 2022 1040, Just Breve is able to assist here too.





I have a non-resident spouse and we are based in Italy


No problem, we deal with applicants across Europe in the same situation. If trying to obtain an ITIN for your non resident spouse, you will need to file married filing jointly. ITINs for non resident spouses, can only be obtained by filing JOINT.


This means your non resident spouse has to elect to file as a US resident and declare their worldwide income on your US 1040.


ITINs will not be issued if the return is not a joint filing. The only other way for the non resident spouse, would be for them to file their own US tax return (if applicable) or meet one of the exceptions to filing one.


I have to file a 2022 1040 and my son lived with me in the US for more than 6 months, but we are back in Spain now


As long as the correct paperwork is available to prove residency, we will be able to obtain an ITIN for your son. This can become complicated if the correct documents are not provided or if the tax credits applied for are not available to ITIN holders. Your US accountant who prepared the 1040 will be able to advise on any tax credits you may wish to take.


Please note, the child must have been resident in the US, otherwise they will be ineligible for the ITIN.


My non resident spouse does not want to declare their worldwide income on my 2022 1040, can I still apply for an ITIN for them so I can e-file?


In short, the answer is no.


As above, your non resident spouse must file a joint 1040 declaring their worldwide income on your US 1040. ITINs are not issued for e-filing purposes. They are issued for tax filing and tax reporting purposes only.


How can Just Breve assist me to obtain an ITIN for a dependent and non resident spouse:

- Just Breve is a certifying acceptance agent (CAA) for ITIN purposes

- We have a license with the IRS that allows us to certify identity documents for all applicants of an ITIN on Form W-7 (this includes renewing an existing ITIN, so tax credits can be applied and a refund issued).


- Per our license we are required to:

  1. Certify any and all types of ITIN application. We complete a W-7COA which is attached to the ITIN application

  2. Ensure the application is complete and accurate, ensuring all fields and lines on Form W-7 are correctly completed

  3. Send all applications to the IRS for submission

  4. Receive a copy of the ITIN notice or any other IRS correspondence relating to the ITIN.


As a result of the 4 points above, we DO NOT just provide a certification. All applications submitted by a CAA for an ITIN is logged against our license.


All ITIN applications submitted by a CAA are logged as new applications.


If you have applied and failed to obtain and ITIN, we will advise the correct process to follow to ensure no further rejections occur and any suspension notice received by you is resolved first.


The service provided by Just Breve is comprehensive and complete. We ensure we have all information and that you of course, are eligible in the first place. Our fees are fixed, no additional fees payable after the application is sent in.


In the rare instance, there is an issue, we will resolve this by calling the ITIN unit and discussing your application (as CAA). And send any further information requested (if applicable). No further fees are payable if this is the case.


How do I contact you to ask ITIN questions:


Tel: 0208 1444632



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