To be able to file a joint U.S. income return with your Filipina spouse, your spouse needs to have a Social Security Number or an Individual Taxpayer Identification Number. Many U.S. citizens who are married to Filipinos who do not have Social Security numbers. Therefore to be able to file a joint income tax return, the spouse would need to obtain an ITIN number.
ITINs are issued by the IRS to individuals who are not eligible to obtain SSNs for use in connection with the U.S. income tax filing requirements. The ITIN is a tax processing number. It is a nine digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. ITINs are needed because the Social Security Administration limits its assignment of SSNs to individuals who are U.S. citizens and alien individuals legally admitted to the U.S. for permanent residence or under other immigration categories that authorize U.S. employment.
Taxpayers with expiring ITINs, who need to file a tax return in 2018, must submit a renewal application; others do not need to take any action. ITINs with the middle digits 70, 71, 72, or 80 need to be renewed even if the taxpayer has used it in the last three years. Taxpayers can also renew ITINs with middle digits 78 and 79, which have already expired.
Taxpayers who have received a renewal letter from the IRS can choose to renew their family’s ITINs together, even if family members have an ITIN with middle digits other than 70, 71, 72 or 80. Family members include the taxpayer, spouse and any dependents claimed on the return.
The IRS is now accepting renewal applications for ITINs that are expiring at the end of 2017. Taxpayers should submit their renewal applications as soon as possible to avoid the rush and any processing delays. The IRS projects that approximately 1.3-million taxpayers are expected to be affected by expiring ITINs. To avoid a delay in renewing ones ITIN, the IRS is encouraging taxpayers to apply for a renewed ITIN during the nonpeak summer and fall months, to ensure quicker service for obtaining the ITIN.
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Author’s email: wolff2000@earthlink.net
