How to apply for ITIN for non-US resident

[sidbutt1993]

Hi everyone,
i got married to a US resident (my husband is a green card holder with an SSN number and everything) since more than a year now. We got married on Oct 17th,2021. I came to the US on June 26th 2021 on a visit visa and got married after coming here.

My question is that I have applied for I-485 adjustment of status as well as work authorization and travel documents. However all of it is under process and nothing is approved yet. Now my husband wants to file income tax for both of us. Am I eligible to apply for an ITIN since I don’t have an SSN yet? And if I apply do I apply as married applying jointly?

Also if I go to apply for ITIN in person, are there specific locations where the IRS office is or every city has one?

PS I currently reside in the US since I’ve applied for adjustment of status.

Thank you

[newacct]

Since you are not eligible for an SSN right now, you need to apply for an ITIN if you file taxes. Since you guys are married, you guys can choose to file as either Married Filing Jointly or Married Filing Separately.

If you guys file as Married Filing Jointly, you would need to apply for an ITIN together with your tax return filing, so you cannot e-file the tax return. That means you either need to mail in your original passport with the W-7, or go in person to a taxpayer assistance center that supports ITIN applications. I think this is a list.

If you guys file as Married Filing Separately, then your husband does not need you to have an ITIN. If you don't have income, then you don't need to file a tax return yourself. (Though you have to be careful if your husband lives in a community property state, because then half of his income needs to be reported as your income.)

Married Filing Jointly will almost certain result in less taxes than Married Filing Separately, especially if your incomes are very different. If applying for an ITIN is too much trouble, you guys can first get an extension on your taxes until October and hopefully you will get an SSN by then. If you still don't get an SSN by then, and you don't need to file a return yourself if filing as Married Filing Separately, one option is to file as Married Filing Separately first and amend to Married Filing Jointly later when you get your SSN.