Married filing separately with a foreign spouse - handling ITIN requirements?

I'm an American citizen living in the US, and my wife is a Japanese citizen living in Japan (she's never lived in the US and works/pays taxes in Japan). We just got married three months ago, so this is my first time filing taxes as a married person. My wife doesn't have a Social Security Number for obvious reasons, and she doesn't have an ITIN (Individual Taxpayer Identification Number) either. I'm planning to file separately and don't want to include her overseas income on my return, so I'm wondering if she still absolutely needs an ITIN? I'm actually relocating to Japan in about six weeks and would prefer to avoid this whole paperwork hassle if possible. From what I've read, we'd need to submit a W-7 form to get her ITIN. Would I submit this at the same time as my tax return, or does this need to be done beforehand? I'm debating whether to hire a tax professional to help with this, but I've always handled my own taxes and I'm not thrilled about paying someone else to do something I've always managed myself. Any advice would be really appreciated!

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18 comments

Dylan Wright

•8M

You've got a few options here. When you're married filing separately with a foreign spouse who has no US tax obligations, the IRS still needs a way to recognize your marital status. If you're filing separately and not claiming any benefits that would require your spouse's information (like foreign tax credits related to joint income), you can file without your spouse having an ITIN. On Form 1040, you'd write "NRA" (Non-Resident Alien) in the space for your spouse's Social Security Number. However, if you need to claim any benefits related to your wife or joint situations, then yes, she would need an ITIN. For the W-7 form, you can submit it together with your tax return - actually, that's the most common way to do it. Attach the W-7 and required documentation (usually certified copies of passport/ID) to your completed tax return, and mail everything together. Given your upcoming move, it might actually be worth consulting with a CPA who specializes in expat taxes, as your situation will be getting more complex when you move abroad.

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Dylan Wright

•8M

Writing "NRA" on your return shouldn't cause any delays in processing if you're truly just filing separately with no shared benefits. The IRS is familiar with this situation. The ITIN application process typically takes about 7-11 weeks for processing during tax season, but can be longer if there are any issues with documentation. If you're moving to Japan soon, remember that your tax situation will change next year when you're a US citizen living abroad. You'll still need to file US taxes, but may qualify for the Foreign Earned Income Exclusion or Foreign Tax Credit, which is why consulting with an expat tax specialist might be helpful for future planning.

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GalacticGuardian

•8M

After struggling with almost the exact same situation last year (American married to a Korean citizen), I found this amazing service that saved me so much headache. I used https://taxr.ai to upload my documents and get step-by-step guidance on handling my married filing separately status with my foreign spouse. The most helpful part was that it identified that I didn't actually need to get an ITIN for my husband since I wasn't claiming any benefits that required his information. It also created a perfect letter explaining the NRA situation to attach to my return. When I submitted everything, my refund came without any issues or delays! They have a really useful knowledge base specifically about international marriage tax situations too, which explained all the options clearly.

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GalacticGuardian

•8M

Yes, it definitely helped with FBAR questions! It has a whole section about foreign account reporting requirements and walked me through exactly which accounts needed to be reported based on my specific situation. Saved me from over-reporting accounts I didn't need to include. As for the international expertise, it's not just an algorithm - they have tax professionals who review complex international situations. The system is built on tax code from various countries and their treaties with the US. I was skeptical too, but the guidance matched exactly what I later confirmed with a CPA friend who specializes in international taxation.

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Ava Rodriguez

•8M

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Miguel Diaz

•8M

If you're still considering getting your wife an ITIN, I wanted to share my experience trying to call the IRS about this exact situation last year. It was IMPOSSIBLE to get through to anyone who could answer my questions about the W-7 form and what documentation was needed. After 7+ attempts and hours on hold, I found https://claimyr.com which got me connected to an actual IRS agent in under 20 minutes. There's a demo video here: https://youtu.be/_kiP6q8DX5c that shows how it works. The agent I spoke with gave me specific guidance about which supporting documents were acceptable for my Brazilian wife's ITIN application and confirmed I could mail it with my return. Definitely worth it for peace of mind, especially since you're about to move to Japan and won't be able to easily deal with any IRS follow-up questions.

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Miguel Diaz

•8M

It uses a system that continuously calls the IRS through multiple lines and then connects you when it gets through. It's completely legitimate - I was skeptical too, but it literally just gets you through the hold queue faster. As for the cost question, I didn't mention pricing but it was absolutely worth every penny compared to the hours of frustration I spent trying to call myself. And regarding making the problem worse - the service actually makes things more efficient because it ensures people only connect when an agent is available rather than countless people sitting on hold taking up phone lines.

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Connor Gallagher

•8M

I can't believe I'm saying this, but I tried that Claimyr service mentioned above after raging about it being a probable scam. IT ACTUALLY WORKS. After spending two weeks trying to get through to the IRS on my own about my filing status with my Cuban husband, I got connected to an agent in 15 minutes using their service. The IRS agent confirmed that I could just write "NRA" on my return and fully explained the circumstances when I would actually need to get an ITIN for my spouse. Turns out I don't need one for my particular situation! The peace of mind from getting official confirmation directly from the IRS was absolutely worth it. I'm eating my words about this being a scam - sometimes good services do exist!

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AstroAlpha

•8M

One important thing nobody has mentioned yet: if you're moving to Japan soon and will be working there, be aware that the US-Japan tax treaty has specific provisions that might affect your situation. I'm an American married to a Hungarian (living in Hungary), and our tax situation got more complex once I moved here. Make sure you research the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC) before you move. These can help prevent double taxation but have different requirements. Also, you'll need to file FBAR forms if you get any Japanese bank accounts with over $10,000 combined. You might want to check out r/USExpatTaxes for more specific advice from people who've been through the transition you're about to make.

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AstroAlpha

•8M

The IRS has a decent page explaining tax treaties, but it's pretty technical. I found the Expat Tax Blog by Greenback Tax Services had clearer explanations about the US-Japan specific provisions. As for professional help, I did end up using a tax preparer my first year abroad because the learning curve was steep. After that first year, I went back to doing them myself with tax software that specifically handles expat situations. The key forms you'll need to understand are Form 2555 (for FEIE), Form 1116 (for FTC), and FinCEN 114 (FBAR). Also, Japanese tax forms if you'll be working there, which are a whole different challenge!

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