- Your spouse is a U.S. citizen or green-card holder
- You live outside the U.S. and are not eligible for an SSN
- Your spouse files as “married filing separately” today
The situation
“My husband thought I had to move to America first. I only needed my passport and one video call.”
David is a U.S. citizen engineer in San Jose. His wife, Wang Min, is a school administrator in Shenzhen. They married in 2022, and David had been filing “married filing separately,” the highest-tax status, because his tax software kept rejecting a spouse with no SSN.
Wang Min had never entered the United States and assumed she could not be added to a U.S. return until she did.
Application path
- W-7 reason
- Reason e — spouse of a U.S. citizen or resident alien
- Filed with
- Form 1040 for tax year 2024, married filing jointly, with a Section 6013(g) election statement
A spouse can get an ITIN only when claimed for an allowable tax benefit, and filing jointly is one. A spouse is never a “dependent,” so Reason d is wrong. On line 6d we wrote “Never entered the United States.”
Documents
- Wang Min’s valid Chinese passport
- Marriage certificate
- David’s W-2 and 2024 income records
- Wang Min’s 2024 salary statement from her employer
- Form W-7 with Reason e, listing David’s name and SSN
- Form 1040, married filing jointly, reporting both spouses’ worldwide income
- Section 6013(g) election statement signed by both spouses
- Form 1116 foreign tax credit worksheet and Form W-7 (COA)
Timeline
- Day 1Call with David and Wang Min comparing filing statuses.
- Day 5Evening video interview with Wang Min in Shenzhen; passport certified.
- Day 8Both spouses signed the 1040 and election statement; package mailed.
- Week 11ITIN issued. The joint return was processed with it.
- Week 14Amended 2023 return filed to switch that year to joint as well.
Issues we solved
Her marriage certificate showed her name in Chinese characters; her passport showed “WANG MIN.”
The passport is the controlling identity document. We used the passport spelling on every form and did not need a translation.
Once treated as a U.S. resident for tax, Wang Min’s Chinese bank accounts became reportable.
Her accounts totaled more than $10,000, so we filed an FBAR (FinCEN 114) with the return and explained the annual requirement.
The numbers
| David’s wages | $95,000 |
| Wang Min’s salary (≈ ¥60,000) | $8,300 |
| Tax, married filing separately (David only) | $12,741 |
| Tax, married filing jointly | $8,428 |
| Saved | $4,313 |
2024 standard deduction: $14,600 separate, $29,200 joint. Her salary was below the Chinese tax threshold, so no foreign tax credit applied.
Outcome
The ITIN and joint return were processed together. David also amended 2023 from separate to joint, which is allowed within three years, and received a second refund.
The 6013(g) election stays in place for future years until either spouse revokes it.
Questions people in this situation ask
No. A spouse abroad can apply as long as you file jointly. Write “Never entered the United States” on line 6d.
Yes. A valid passport proves both identity and foreign status for a spouse. U.S. residency documents are only required for dependents.
Your spouse’s worldwide income goes on the U.S. return, and foreign accounts over $10,000 must be reported. Foreign tax credits or the foreign earned income exclusion usually offset the tax.
IRS sources
- Instructions for Form W-7 (Rev. December 2024)
- Publication 4520 — Acceptance Agents’ Guide for ITIN
- Publication 519 — U.S. Tax Guide for Aliens
- Report of Foreign Bank and Financial Accounts (FBAR)
This is a representative case. Names and personal details are illustrative; the IRS rules, forms and calculations reflect tax year 2024. It is general information, not tax advice for your situation.