Request ITIN or wait? Expect Visa Interview but need to file MFJ w/ foreign spouse.

[Newly_confused]

Hi all, thanks in advance for being active on the site. It has helped us some.


I have a question. The basic facts:

My wife and I are waiting on her Greencard interview in Poland. On the 864 (filed a few months ago), we checked the box saying we'd like them to get her an SSN.

Now, I need to finally file my 2023 tax return, and would like MFJ status, but need to request an ITIN for her to use the filing status.


There are a few downsides to requesting to treat her as resident for tax purposes (by requesting the ITIN): we must file MFJ every year and can never ask for the same election.

If we are likely to get an SSN shortly, I'd prefer to avoid the ITIN route.

So, it more reasonable to try and wait to see if we'll have an SSN by the extended October deadline? Our wait time has been longer than we expected for previous steps, and I am unsure when she gets the SSN after the meeting.

I have paid the estimated taxes already.


Does anyone have experience, insight, or advice on our circumstances?



Thank you!
Don

[newacct]

On the 864 (filed a few months ago), we checked the box saying we'd like them to get her an SSN.

There is no such box in the I-864. Perhaps you mean on her immigrant visa application (DS-260)?

and I am unsure when she gets the SSN after the meeting.

She's not going to "get the SSN after the meeting". She would only be eligible for an SSN after she enters the US on her immigrant visa, because only then would she become a US permanent resident.

There are a few downsides to requesting to treat her as resident for tax purposes (by requesting the ITIN): we must file MFJ every year and can never ask for the same election.

Whether she has an ITIN or SSN has nothing to do with whether you guys are using Nonresident Spouse Treated as Resident. Since she was a nonresident alien for 2023, you guys must use Nonresident Spouse Treated as Resident in order to file as MFJ for 2023.

The downside of getting an ITIN is the hassle of applying for it -- she would need to mail her original passport to the IRS and wait to get it back, or find a special IRS accepting agent that can certify the passport for ITIN application purposes.

So, it more reasonable to try and wait to see if we'll have an SSN by the extended October deadline?

Sure, you guys can do that if you wish. Another option is you can file as MFS first, potentially paying more taxes, and then when she gets an SSN, amend 2023 taxes to change to MFJ, and get a refund of the difference in taxes if it's within 3 years of the tax filing deadline.