ITIN

Forum|Forum|6 years ago
January 29, 2020
5 replies
16 views

Will the IRS issue an ITIN for a spouse who lives in Mexico but is married to a US Citizen?

ProSeries Professional

This topic has been closed for replies.

Best answer by itonewbie

That's a question you will need to answer. That's why there has to be a tax purpose. This has never changed from day 1 the IRS started issuing ITIN. In the past, there was at least spousal exemption. This has been suspended now, so there has to be other reasons. For example, it would be necessary if your client is planning to file jointly with the NRA spouse.

itonewbie

Level 15

If there is a US tax purpose for her getting one, yes.

---------------------------------------------------------------------------------Still an AllStar

B

beccaAuthor

Level 2

IRS states for tax years beginning after 2017, spouses or dependents residing outside of US aren't eligible for an ITIN, unless they qualify for an allowable tax benefit.

Is this a tax benefit?

itonewbieAnswer

Level 15

That's a question you will need to answer. That's why there has to be a tax purpose. This has never changed from day 1 the IRS started issuing ITIN. In the past, there was at least spousal exemption. This has been suspended now, so there has to be other reasons. For example, it would be necessary if your client is planning to file jointly with the NRA spouse.

---------------------------------------------------------------------------------Still an AllStar

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