# Never received third stimulus check/Spouse who is a Non-Resident Alien - recommended filing status?



## Big Swifty (Jan 16, 2021)

I'm an American expat with a Social Security number. My wife is a Non-Resident Alien, currently without an ITIN number, whose only source of income is a very small medical disability pension from her country. Her current (and likely future) earnings won't have a negative impact on my taxes.

I never received the third stimulus check, so will be including this fact on my 2021 return.

I have always filed 'Married Filing Separately,' but for 2021 I'm considering filing 'Married Filing Jointly' if including my wife doubles the amount of the stimulus payment I'd receive from $1,400 to $2,800. I understand I would need to report my wife's income using MFJ status, but also that in future years I can go back to MFS if it's more advantageous to do so.

Filing MFS was a pain since without either a SS or ITIN number for my spouse I couldn't file electronically. For over nine months I wasn't even able to find myself in the IRS 'Where's My Refund?' system, and eventually had to get the office of my Congressperson involved just to confirm that the IRS had my return (sent from within the US by registered mail). I just received my 2020 refund direct deposited yesterday. I understand a big part of this had to due with how COVID impacted IRS operations and that perhaps things will return to more normal processing times this year, but maybe not due to the current situation which may continue, or perhaps worsen. My wife getting an ITIN makes it so I can file electronically. Even if there is a six week processing time to get the number the ability to file electronically may still result in me getting me refund faster than if I have to file by paper again.

I've come across information on the web stating that unlike the first two stimulus checks, third stimulus payment eligibility includes mixed status families. Does filing jointly where only one spouse has a social security number and the other is a Non-Resident alien with only an ITIN double the stimulus check amount, or would I only receive the $1,400 that someone filing Single or MFS receives? Even without a doubled stimulus payment it may be worth it for the ability to file electronically, but I'd like to know so that I enter the correct amount on my 1040 and not risk any potential delays due to my listing $2,800 as opposed to $1,400 if I'm only eligible to receive the lesser amount.


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## Moulard (Feb 3, 2017)

Enabling legislation for EIP 3 is SEC. 6428B of the American Rescue Plan Act of 2021 

Happy for someone to correctly as I have only skimmed the Act, but If I do read it correctly 

a non-resident alien individual is excluded from the definition of an eligible individual 
a social security number issued by the SSA is the only valid identification number
So while electing to treat your NRA Spouse as a resident of the United States under IRC § 6013(g) resolves the first point an ITIN is issued by the IRS is not a complying identification number.


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## Bevdeforges (Nov 16, 2007)

I have to wonder what is going on with the third EIP for those who have not yet received it. Friend of mine got the first two payments in Germany, no problem. But now is trying to follow up on the third payment. She's a NRA, having taken German nationality several years ago (and having had to renounce her US citizenship in the process) but he still receives her US Social Security pension, which was apparently the reason she got the first two payments. My husband, OTOH, got all three payments, though he is an actual NRA and always has been all his life. He receives a spouse benefit from US SS and when he registered for that was issued an actual US SSN (though the card is clearly marked as not being valid for employment in the US - not that he's interested <g>). I received all three EIP directly in my US bank account - even though I filed my last US tax return for 2019, having renounced. (Have since inactivated my US account.)

So I'm not certain what the situation is on the third (or second, or first) of those EIPs. I'm not actually sure that the IRS is clear on the precise requirements, either.


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## Nononymous (Jul 12, 2011)

Bevdeforges said:


> I received all three EIP directly in my US bank account - even though I filed my last US tax return for 2019, having renounced.


You renounced? Congratulations! I just did the same. Speaking hypothetically of course, those three EIP payments nicely cover the renunciation fee, don't they?


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