How to Obtain ITIN for a Non-Resident Alien Spouse in India

Obtaining an Individual Taxpayer Identification Number (ITIN) for your non-resident alien spouse in India is a crucial step in ensuring their participation in the U.S. tax system. Whether your spouse is required to file a U.S. tax return or needs an ITIN for other tax-related purposes, this guide outlines the essential steps to follow.

Determine Eligibility for ITIN

Before applying for an ITIN, it is essential to ensure that your non-resident alien spouse qualifies for this unique taxpayer identification number. ITINs are issued to non-residents who are required to file a U.S. tax return but do not qualify for a Social Security Number (SSN).

Complete Form W-7

The first step in the application process is to fill out IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number.” This form requires detailed information about your spouse, including their name, mailing address, and foreign status. Ensure that all details are accurate and complete to avoid delays in processing your application.

Prepare Required Documentation

Along with Form W-7, you will need to provide the following documentation:

A valid federal income tax return, unless an exception applies. Proof of identity and foreign status. Acceptable documents include:

Identity and Foreign Status Proof:

A passport, which serves as both identity and foreign status proof. Other government-issued identification documents, such as a national identification card, U.S. driver's license, or birth certificate.

Submit the Application

You can submit your ITIN application in three ways:

By Mail: Send the completed Form W-7, along with supporting documentation, to the address specified in the form instructions. In Person: Visit an IRS Taxpayer Assistance Center (TAC) that offers ITIN services. You may need to schedule an appointment to ensure availability. Through an Acceptance Agent: Use a Certifying Acceptance Agent (CAA) who can help you complete the application process and possibly verify your spouse's identity and foreign status without sending original documents to the IRS.

Each method has its own advantages and requirements, so choose the one that best suits your needs and circumstances.

Wait for Processing

ITIN applications typically take several weeks to process. The IRS will mail the ITIN to the address provided on Form W-7. It is important to check the status of your application through the official IRS website or by contacting the IRS for updates.

Additional Tips

Ensure that all documents are in English or provide a certified translation if necessary. If your spouse does not intend to file a tax return, they may still qualify for an ITIN for tax-related purposes such as claiming tax treaty benefits. Specify the reason on Form W-7. Keep copies of all submitted documents and any correspondence from the IRS for your records.

For the most current information and updates, refer to the official IRS website or consult with a tax professional.

By following these steps, you can successfully obtain an ITIN for your non-resident alien spouse in India, facilitating their tax compliance in both the U.S. and India.