My client just arrived in US with her family with H1 Visa 2/01/22. She is the only one that has SS number, can she file Form 1040 married filing jointly so that they can apply for ITIN? Form

[jztax]

Yes, I will paper file return with W7, Acceptance Agent needs to certify the passport and mail to ITIN Operation.

[ufgrad98]

I'm an acceptable agent if you need help let me know.

[JEMGUZMANTAX]

Hi, I'm also needing to help a couple of clients apply for an ITIN. What will you need from them?

[ufgrad98]

Hi yes you can apply with only one social security number.  You will need to apply by paper you cannot file electronically.  Call my office Monday if you would like assistance applying 954-764-6300.

[itonewbie]

If they arrived at the same time, met the substantial presence test, and the residency date(s) started after 1/1, they can elect §6013(h), provided neither had made the election previously.

You should discuss with your clients to ensure they understand the implications before taking that position on the return.

[itonewbie]

I should have explained that §6013(h) election is what would enable them to file jointly, based on the assumptions outlined in my previous response.