Spouse with No Social Security Number or ITIN

[Blanca]

Can a taxpayer efile a join return if she does not have an ITIN or Social security Number for her spouse?

[sjrcpa]

No.

[Accountant-Man]

No e-filing.

[itonewbie · Accepted solution]

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@Accountant-Man wrote:

No e-filing.

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Even for paper-filing, the NRA spouse will still need to apply for an ITIN to file MFJ.

[Blanca]

I was reading on the form for ITIN application W-7 If applied for this year you can only use it for next year. Hi wife & him got married on May 2019.  How should she filed if  he does not have an ITIN or SS# if she has a dependent who is 1 year old who lived with her the whole year?

[itonewbie]

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@Blanca wrote:

I was reading on the form for ITIN application W-7 If applied for this year you can only use it for next year.

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Where on the W-7 did you read that?