# Filing streamlined with NRA spouse



## LC3622 (Jan 8, 2014)

I want to do an offshore streamlined program, but my NRA spouse has never been to the US and has neither ITIN nor the SS. My preference is to file MFJ as it will lower the stacking up tax bracket and will reduce the tax bill substantially for 2015. However, can I do this with the streamlined? She has no ITIN, you need to file returns to the special address to get her ITIN (and mail the original passport) , how can I do the streamlined program? It seems the whole process is to create as much uncertainty and problems as possible, so people are scared and are penalised.


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## Bevdeforges (Nov 16, 2007)

Normally speaking, if you have an NRA spouse, you should be filing as MFS. But if you want to file jointly, you need to get her an ITIN. Your choice.
Cheers,
Bev


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## LC3622 (Jan 8, 2014)

Bevdeforges said:


> Normally speaking, if you have an NRA spouse, you should be filing as MFS. But if you want to file jointly, you need to get her an ITIN. Your choice.
> Cheers,
> Bev


Well, the tax code does not provide this option (again, mostly because the tax code, the forms and the whole concept of the CBT are not suitable for expats living abroad many years). I can't file as single as although US will not let my wife in, they do not treat me as single. My wife has no SS or ITIN. The government illegally forces me to file under the least advantageous tax bracket, creating obstacles to get ITIN so they extort even more money out of someone who has not set a foot for many years. What a disgrace. 

My question is - how can she get ITIN under the streamlined program?


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## Bevdeforges (Nov 16, 2007)

The instructions for filing an ITIN are here: https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin under the heading "How do I get one?"

In your case, I'd file the current year's return using the address they give for filing when requesting an ITIN. Once you have the ITIN, you can file the back returns, using the address given for the Streamlined program. You may want to reconsider the idea of filing MFJ - the Streamlined program is supposed to be for those who can show they owe little or no taxes for the period in question. If filing jointly is going to make that big a difference, the streamlined program may not be the way for you to go. Just a thought, in any event.
Cheers,
Bev


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## ForeignBody (Oct 20, 2011)

The streamlined procedure, Item 5 in the specific instructions tell you to submit the ITIN application with your streamlined procedure tax returns.

https://www.irs.gov/individuals/int...-taxpayers-residing-outside-the-united-states


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## LC3622 (Jan 8, 2014)

ForeignBody said:


> The streamlined procedure, Item 5 in the specific instructions tell you to submit the ITIN application with your streamlined procedure tax returns.
> 
> https://www.irs.gov/individuals/int...-taxpayers-residing-outside-the-united-states



ITIN for the taxpayer, not the NRA spouse. It does not talk about NRA spouse. Another trap?


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## LC3622 (Jan 8, 2014)

Bevdeforges said:


> The instructions for filing an ITIN are here: https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin under the heading "How do I get one?"
> 
> In your case, I'd file the current year's return using the address they give for filing when requesting an ITIN. Once you have the ITIN, you can file the back returns, using the address given for the Streamlined program. You may want to reconsider the idea of filing MFJ - the Streamlined program is supposed to be for those who can show they owe little or no taxes for the period in question. If filing jointly is going to make that big a difference, the streamlined program may not be the way for you to go. Just a thought, in any event.
> Cheers,
> Bev


well, not that big of a difference, but still a difference, considering I feel the tax to the country where I do not live is simply an extortion. But I get it - this is another trap just to extract even more money out of people who have not been in the country for ages.


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## ForeignBody (Oct 20, 2011)

lucenet said:


> ITIN for the taxpayer, not the NRA spouse. It does not talk about NRA spouse. Another trap?


You seem fixated on finding "traps". If the IRS was that determined to trap you they would not provide the streamlined procedure, which is a major concession with no guarantee how long it will last. 

I would follow the instructions and submit the ITIN application with the streamlined papers.


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## jbr439 (Nov 17, 2013)

FWIW, I went thru Streamlined and included ITIN application for my offspring with the Streamlined tax returns. Result was offspring obtained an ITIN.


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## LC3622 (Jan 8, 2014)

ForeignBody said:


> You seem fixated on finding "traps". If the IRS was that determined to trap you they would not provide the streamlined procedure, which is a major concession with no guarantee how long it will last.
> 
> I would follow the instructions and submit the ITIN application with the streamlined papers.


Well, I truly believe that the whole citizenship based taxation is a trap and sort of a slavery. It is the only country in the universe which taxes its citizens who do not live for ages, have no representation, do not use any infrastructure and only have to pay to a corrupt government which exploits expats. No, there is no sympathy and I am really thinking of renouncing this passport which penalises me for living abroad.

There is no concession. This is extortion.


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## LC3622 (Jan 8, 2014)

jbr439 said:


> FWIW, I went thru Streamlined and included ITIN application for my offspring with the Streamlined tax returns. Result was offspring obtained an ITIN.


Did you include ITIN for all previous years and claim the exemption for all 3 past yrs without putting SS/ITIN numbers on the returns?

Can you file MFS for the streamlined, get the ITIN thereafter and amend to MFJ to get refund back?


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## LC3622 (Jan 8, 2014)

Really will appreciate any advice on my last Q.


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