Filing without a SSN

[erubicz]

I am working with a client who is a US citizen with a spouse who applied for a US Visa and SSN. The processing time of the application is 6 months. We cannot file the return or extention without the SSN. Any advice? I have called the SSA and IRS and read through multiple IRS publications without a definitive answer. I see there is an "applied for" option in ProConnect where you enter the SSN. Can you file an extention with that? Thanks!

[BobKamman · Accepted solution]

Sure you can.  Just can't file electronically.  

[itonewbie]

If you have every certainty that they will (and should) file jointly, the extension you file electronically for the USC spouse will extend the joint return (but not for the foreign national spouse if they end up filing separately for the year).  Otherwise, paper file the extension as Bob suggested.

[erubicz]

Thank you for the responses! If the ssn is still not available at the time of filing, is there any supporting documents that need to be submitted with the return? Form 8948 or the Visa/SSN application?

[itonewbie]

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@erubicz wrote:

Thank you for the responses! If the ssn is still not available at the time of filing, is there any supporting documents that need to be submitted with the return? Form 8948 or the Visa/SSN application?

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Why would the processing of the SSN take so long that it may not be issued until after Oct?  Isn't the foreign national spouse already in the US?

[erubicz]

Yes, both spouses are in the US. The SSN was applied for with the Visa application and they were told 6 months processing time. Hopefully, it would be processed before October. I just want to be prepared in case there is a delay.

[itonewbie]

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@erubicz wrote:

...The SSN was applied for with the Visa application...

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How do you apply for an SSN together with the FN spouse's visa?  A genuine question.

Not aware there is still such a such a long delay with SSN applications, at least systemically.  Most of the time, it's the verification process with the USCIS that takes time (e.g. documentations contain inconsistencies).

If push comes to shove, I'd make sure the clients have all their taxes paid up ahead of April 15, so that there is no balance on which late filing penalty will be assessed.  In the event the issuance of the SSN is delayed beyond Oct, your client may then decide (a) whether to file the return on paper without the FN spouse's SSN or (b) wait until one is issued.

If your clients decide to file without the FN spouse's SSN, what's the worst that can happen?  I suppose your clients may receive a notice and they (or you) can then explain the circumstances that led to the omission.  If the SSN is issued before the notice, they (or you) can call the IRS to have them update their tax records.

In the event your clients decide not to file by Oct, provided the balance due was settled by April 15, they should watch out for the 60-day minimum penalty assessable for late filing.  Worse comes to worst, the IRS may be willing to consider the delay on the SSA's part as a reasonable cause for abatement.

Either way, your client should be advised to maintain documentation of their good faith efforts, including correspondence they have with the SSA, to ensure the timely issuance of the SSN.