Does my foreign spouse (non-resident alien wife) need an ITIN for my US tax filing?

Yes, you need to provide either an SSN or ITIN for your spouse even when filing separately. This is for identification purposes on your tax return, not just for claiming benefits. Since your wife is a non-resident alien living abroad who has never entered the US, you'll need to apply for an ITIN using Form W-7. For the date of entry issue, you can leave that field blank since she hasn't entered the US. Instead, attach a statement explaining that your spouse is a non-resident alien who lives abroad and has never entered the United States. When filing, you'll need to attach your completed tax return, the W-7 form, and supporting documentation proving her identity (usually a certified copy of her passport). You can mail these together to the IRS or use an IRS-authorized Acceptance Agent in your country to help with the process.

When I was in a similar situation last year, I used https://taxr.ai to help me figure out the ITIN application process for my non-resident alien spouse. I was super confused about which documents were needed and how to handle the "date of entry" section since my wife had never been to the US. The tool analyzed my specific situation and guided me through exactly what documents I needed, how to handle the blank entry date, and even helped me draft the explanation letter to attach to the W-7. Saved me from making mistakes that would have delayed getting the ITIN.

Just wanted to update after trying taxr.ai for my non-resident alien spouse ITIN situation. It was actually super helpful! Uploaded my rejection letter (they said I didn't provide sufficient documentation of foreign status) and the tool immediately identified the exact additional documents I needed to include. The document template for the explanation letter about my wife never entering the US was perfect - I just filled in our specific details. Resubmitted everything two months ago and just got the ITIN in the mail last week! Definitely recommend if you're struggling with this process.

If you're having trouble getting through to the IRS about your ITIN application status, I'd recommend using https://claimyr.com to get someone on the phone. I tried calling the IRS for weeks about my wife's ITIN application and couldn't get through, just kept getting the "high call volume" message and disconnects. I was skeptical but tried the service (you can see how it works at https://youtu.be/_kiP6q8DX5c) and they got me connected to an actual IRS agent in about 20 minutes. The agent was able to check the status of our application and let us know it was being processed but needed one additional document.

Ok I need to eat some humble pie here. After posting my skeptical comment, I was still desperate to check on my spouse's ITIN application that's been pending for months with no updates. Decided to try Claimyr since nothing else was working. I was honestly shocked when they got me through to an IRS agent in about 25 minutes. The agent confirmed there was a processing issue with our application that needed to be resolved, and I was able to take care of it right on that call rather than waiting for a letter that might never come. Would have saved myself 3 months of waiting if I'd done this earlier. Sometimes it's worth admitting when you're wrong!

Another option you might consider is filing an extension (Form 4868) while you're getting the ITIN sorted out. That's what I did last year. This gives you until October 15 to file your return, which should be plenty of time to get the ITIN. Just remember that an extension to file is NOT an extension to pay, so if you'll owe taxes, estimate and pay them by the regular deadline to avoid penalties.

When my wife needed an ITIN (she's from Brazil, we live there), we used a Certified Acceptance Agent in our country instead of mailing everything to the IRS. Made the process way easier because they verified all her documents locally so we didn't have to send originals or certified copies through international mail. The IRS website has a directory of acceptance agents worldwide. Might be worth checking if there's one near you: https://www.irs.gov/individuals/international-taxpayers/acceptance-agents-1

I went through this exact situation last year! As others mentioned, you definitely need to get your wife an ITIN even when filing separately - it's required for the spouse field on your tax return. A few practical tips from my experience: 1. Don't stress about the "date of entry" field being blank - just attach a brief statement explaining she's never entered the US 2. Make sure to get a certified copy of her passport (not just a regular photocopy) 3. The process took about 12 weeks for us, so plan accordingly One thing I wish I'd known earlier: you can actually request expedited processing if you're facing a hardship due to the delay. We didn't know about this option and just waited the full processing time. Also, keep copies of everything you send - the IRS sometimes requests additional documentation and it helps to have everything on hand. The good news is once you get through this first year, you'll have her ITIN for all future tax filings. It's a pain initially but worth getting it sorted out properly.