itonewbie
Level 15
04-19-2020
05:22 PM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
It's actually Congress that says no. No advance refund will be payable wrt the spouse with ITIN. Take a look at §6428(g). If the husband is with the US Armed Forces, however, the exception under paragraph (3) may apply.
---------------------------------------------------------------------------------
Still an AllStar
Still an AllStar