ITIN for a Foreign Spouse: Form W-7, the 6013(g) Election, and Filing Jointly

Educational content only — not legal, tax, immigration, or financial advice. Rules and interpretations change, and some of the positions below are areas where qualified practitioners disagree. Always verify with the relevant government agency and a qualified U.S. expat tax preparer before filing. Full disclaimer · Spot an error?

When a foreign spouse actually needs an ITIN

The IRS requires a taxpayer identification number for every person who appears on a U.S. return. A spouse who is a non-resident alien (NRA) — not a citizen, not a green card holder, and not meeting the substantial presence test — cannot get a Social Security number unless they are authorised to work in the U.S. That leaves the ITIN. Whether your spouse needs one depends entirely on how you file:

The single most common question I get from Americans married abroad — particularly in the Philippines, India, Thailand, and Mexico — is “my wife has no SSN, can I even file?” Yes. You file MFS and write NRA. The ITIN is a choice, not a requirement, and it is worth making only when the joint-filing math wins.

MFS with “NRA” vs. joint filing with an ITIN — the math

For tax years 2026, the standard deduction is $16,100 for single and MFS filers and $32,200 for MFJ (IRS Rev. Proc. 2025-32 — verify the current figures on IRS.gov before filing). Filing jointly also uses the wider joint brackets and lifts phase-out thresholds for the Child Tax Credit, IRA deductibility, and the Net Investment Income Tax.

The election pays off when your spouse earns little or nothing in a country with low or no income tax, and you have U.S.-taxable income that the extra deduction and brackets would shelter. It is usually a mistake when:

• your spouse has a substantial salary, business, or investment income abroad — all of it becomes reportable and taxable in the U.S., and you now have to compute a foreign tax credit on their behalf too;
• your spouse owns foreign mutual funds, unit trusts, or an insurance-wrapped investment — those become PFICs on a U.S. return, with Form 8621 for each one;
• your spouse has a business or a trust-like savings plan that would trigger Forms 5471, 3520, or 8858;
• your own tax is already zero after the FEIE or FTC — the larger deduction saves nothing.

The Section 6013(g) election

Under Internal Revenue Code §6013(g), a U.S. citizen or resident married to an NRA can elect to treat the NRA spouse as a U.S. resident for income-tax purposes. Mechanically:

1. Attach a signed statement to the joint return for the first year. It must say you are making the election under §6013(g), give both names, addresses, and TINs (the ITIN application goes with it), and be signed by both spouses.
2. The election applies to the whole year — you cannot elect for half a year — and continues automatically every later year until it is suspended (neither spouse is a citizen or resident), terminated (death, legal separation, divorce, or the IRS ends it for inadequate records), or revoked by either spouse with a statement filed before the return due date.
3. Once revoked or terminated, the same couple can never make the election again. This is permanent. Think carefully before revoking to skip a bad year.

A related election, §6013(h), covers a spouse who becomes a U.S. resident during the year (for example, a spouse who immigrated on a CR-1 visa in August) and lets you file jointly for that whole year rather than as a dual-status filer.

Form W-7: how the application works from abroad

A first-time ITIN application is not filed on its own — it is attached to the tax return that needs it. The package is: Form W-7, the completed Form 1040 (with the 6013(g) statement), and the identity documents. You mail the whole thing to the IRS ITIN Operation in Austin, Texas, or hand it in at an IRS Taxpayer Assistance Center or a Certifying Acceptance Agent (CAA). The return is processed after the ITIN is assigned, so do not file the 1040 separately.

Filling in the W-7 for a spouse

• Reason for applying: box e, “Spouse of U.S. citizen/resident alien,” with your name and SSN written on the line provided.
• Name: exactly as it appears on the passport, including any middle name. Mismatches are the top rejection reason.
• Mailing address can be foreign. Foreign address (line 3) must be the address in the country of residence — it cannot be a P.O. box.
• Birth information, country of citizenship, foreign tax ID (if any — a Philippine TIN, Indian PAN, Mexican RFC, etc.), and the passport number, issuing country, and expiry date.
• Signature: the spouse signs. A spouse who cannot sign can use a power of attorney, but that adds Form 2848 and delay.

Identity documents that are accepted

A valid, unexpired passport is the only stand-alone document for a spouse — it proves both identity and foreign status. Without one you need two documents from the IRS list (national ID card with photo and address, foreign driver’s license, civil birth certificate, foreign voter card, etc.), and at least one must have a photo. You have three ways to present it:

Note on U.S. embassies: consular officers no longer certify passport copies for ITIN purposes. Do not plan around an embassy appointment.

Timing, extensions, and what to do while you wait

The IRS’s stated processing time is about 7 weeks, stretching to 9–11 weeks between mid-January and April and for applications from abroad. In practice, plan for three months. Because the W-7 travels with the return, the practical sequence for an expat is:

1. Use the automatic 2-month expat extension (to June 15) and, if needed, file Form 4868 for an extension to October 15. See expat tax deadlines. Interest still runs on any balance due from April 15, so pay an estimate.
2. Have the passport verified by a CAA early in the year, before peak season.
3. Mail the complete package. Keep copies of everything, including the courier receipt.
4. The IRS sends a CP565 notice with the assigned ITIN. From the following year you file electronically like anyone else.

If the W-7 is rejected (CP567 notice), the return is still processed — but as MFS with no spouse, so your refund or balance due will be recomputed. You fix the W-7 and refile, or amend the return once the ITIN is issued.

ITIN expiry and renewal

An ITIN that is not used on a federal return for three consecutive tax years expires at the end of the third year. If you elected 6013(g) and file jointly every year, the ITIN stays active. If you filed jointly once, then went back to MFS with “NRA” (after revoking the election), the ITIN lapses and you cannot simply resurrect the election anyway. Renewal uses the same W-7, box “Renew an existing ITIN,” and the same document rules, but can be filed without a return.

Children: ITIN vs SSN matters a lot

Do not confuse the spouse’s ITIN with the children’s situation. A child who is a U.S. citizen (including one born abroad to a citizen parent who meets the transmission rules and has a Consular Report of Birth Abroad) should get a Social Security number through the embassy’s Federal Benefits Unit — and must have one to qualify for the Child Tax Credit. A child with only an ITIN qualifies at most for the $500 Credit for Other Dependents, and a stepchild who lives abroad and is not a U.S. citizen or resident generally cannot be claimed at all (see claiming a Filipino stepchild).

Mistakes that cause rejections and delays

1. Sending a notarised passport copy. The IRS wants the original, an issuing-agency certified copy, or a CAA’s certification. Notaries and apostilles are rejected.
2. Filing the 1040 separately from the W-7 and “adding the ITIN later.” The return comes back or is processed as MFS.
3. Forgetting the 6013(g) statement. A joint return with an NRA spouse and no election is an invalid joint return.
4. Name or date-of-birth mismatch between the W-7, the passport, and the return.
5. Making the election to save tax in year one without modelling year five — when your spouse inherits property, starts a business, or buys foreign funds.
6. Not telling the spouse what they are signing. They are becoming a U.S. taxpayer with FBAR exposure. Explain it.
7. Assuming an ITIN gives immigration status or work authorisation. It does not. It is a tax number only.

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Last reviewed October 2026 by Ken Hoven. Educational content only. See editorial standards and full disclaimer.