Filing US Taxes If Your Foreign Spouse Lacks an SSN or ITIN
- What Are My Filing Options When My Spouse Doesn't Have an SSN?
- How Do I Apply for an ITIN for My Spouse?
- Can I File Before My Spouse Receives an ITIN?
- What If My Spouse Has No Income?
- Are There Alternative Filing Statuses?
- What Tax Benefits Can We Claim by Filing Jointly?
- What About FBAR and FATCA Reporting?
- Common Scenarios for Mixed-Citizenship Couples
- What If My Spouse's ITIN Application Is Rejected?
- Your Next Steps If You’re Ready to File Jointly
- Related Articles
If your spouse doesn’t have a Social Security number or an ITIN, you may be wondering if you can still file your U.S. tax return. According to the IRS, you have clear options for filing jointly or separately, and most expat couples discover they can claim substantial tax benefits once their spouse obtains an ITIN.
When you’re married to a foreign spouse without a U.S. tax identification number, filing jointly typically provides the best tax outcome. For the 2025 tax year, married couples filing jointly can claim a standard deduction of $31,500, compared to just $15,750 when filing separately. While obtaining an ITIN for your spouse typically takes about 7 weeks, this straightforward process can unlock thousands of dollars in tax savings and credits that you’d otherwise miss.
This guide walks you through your filing options, explains how to apply for an ITIN, and provides real-life scenarios where couples like yours end up owing little to no U.S. taxes.
What Are My Filing Options When My Spouse Doesn’t Have an SSN?
You have two primary paths forward, each with distinct advantages depending on your situation.
Married Filing Jointly
Filing jointly combines your incomes and gives you access to the highest standard deduction and the most favorable tax treatment. For 2025, this means a standard deduction of $31,500 versus $15,750 for separate filers.
To file jointly, your foreign spouse must agree to be treated as a U.S. resident for tax purposes. This requires:
- Obtaining an ITIN by submitting Form W-7 with your joint return
- Both spouses sign a statement electing to treat your nonresident alien spouse as a U.S. resident
- Reporting both spouses’ worldwide income on the return
Example: Marcus, a U.S. citizen in Germany, earns $75,000 while his German wife earns $45,000. Filing jointly with his wife’s ITIN, they report $120,000 combined income. After claiming the $31,500 standard deduction and applying the Foreign Tax Credit for German taxes paid, they owe $0 to the IRS.
Married Filing Separately
Filing separately protects your foreign spouse’s income from U.S. taxation but significantly reduces your tax benefits. You’ll only get a $15,750 standard deduction, and you’ll lose access to valuable credits like the Earned Income Tax Credit.
When filing separately without an ITIN for your spouse, enter “NRA” (nonresident alien) in the SSN field. Your spouse may need to file Form 1040-NR separately if they have any U.S.-source income.
Most expat couples benefit more from filing jointly, especially when the foreign spouse has little to no income or lives in a country with tax rates equal to or higher than those in the U.S.
Confused about filing jointly vs separately when your spouse has no U.S. ID?
How Do I Apply for an ITIN for My Spouse?
The ITIN application process is straightforward once you know the steps. Form W-7 is specifically designed for this purpose.
Required Steps:
- Complete Form W-7 with your spouse’s personal information and reason for applying (typically “spouse of US citizen/resident filing joint return”)
- Gather identity documents showing both identity and foreign status. A valid passport is the best single document. If your spouse doesn’t have a passport, you’ll need two documents: one proving identity (national ID card, driver’s license) and one proving foreign status (birth certificate, visa)
- Attach to your joint tax return and mail everything together. You cannot e-file when applying for an ITIN. The IRS will process the ITIN application and then forward your return for processing
- Mail to the correct address:
- Standard mail: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
- Private delivery: Internal Revenue Service, ITIN Operation, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000
Processing Time: According to the IRS, expect about 7 weeks for ITIN processing, or 9-11 weeks if you apply during peak season (January 15 through April 30) or from overseas.
You must submit original documents or certified copies from the issuing agency. Notarized copies are not acceptable.
Faster Option: Work with an IRS-authorized Certified Acceptance Agent who can verify your documents without requiring you to mail original passports to the IRS. Greenback’s Certified Acceptance Agents can return your documents within weeks rather than months.
Can I File Before My Spouse Receives an ITIN?
Yes, but doing so has trade-offs. You can file your tax return on the April deadline (or June 15 for expats) and apply for your spouse’s ITIN simultaneously by attaching Form W-7 to your return.
However, the IRS won’t process your return until it issues the ITIN. This means delays in processing any refund you’re owed.
If you need to file by the deadline but your spouse’s ITIN hasn’t arrived:
- File married filing separately with “NRA” in your spouse’s SSN field
- File an amended return later if filing jointly would be more beneficial
What If My Spouse Has No Income?
When your foreign spouse has no income, filing jointly becomes even more attractive. You get the full $31,500 standard deduction while only reporting your own income.
Example: Sophia lives in Thailand with her Thai husband, who doesn’t work. She earns $95,000 teaching at an international school. Filing jointly with her husband’s ITIN, she claims the $95,000 Foreign Earned Income Exclusion. Combined with the standard deduction, her U.S. taxable income is $0.
Are There Alternative Filing Statuses?
In specific situations, you might qualify for Head of Household status, which offers a $23,625 standard deduction for 2025. This requires:
- Having a qualifying dependent (usually a child)
- Paying more than half the cost of maintaining your home
- Your spouse has no gross income and is not a U.S. citizen or resident
Your spouse must have an ITIN for you to claim them as a dependent, and you must provide over half of their support.
What Tax Benefits Can We Claim by Filing Jointly?
Filing jointly unlocks substantial benefits that often eliminate U.S. tax liability for expat couples:
Foreign Earned Income Exclusion (FEIE)
Each spouse working abroad can exclude up to $130,000 of foreign-earned income for the 2025 tax year. For two working spouses, that’s up to $260,000 in combined income.
To qualify, you must meet either the physical presence test (330 days outside the U.S. in any 12-month period) or the bona fide residence test.
Foreign Tax Credit (FTC)
The Foreign Tax Credit provides a dollar-for-dollar credit for foreign income taxes paid. If you live in a country with taxes equal to or higher than U.S. rates, this credit often eliminates your entire U.S. tax bill.
Example: David and his Canadian wife file jointly, reporting $160,000 combined income in Toronto. They paid $48,000 in Canadian income taxes. After applying the Foreign Tax Credit, they owe $0 to the IRS.
What About FBAR and FATCA Reporting?
Your filing status affects your foreign account reporting thresholds.
FBAR (FinCEN Form 114)
If your combined foreign accounts exceeded $10,000 at any time during the year, you must file an FBAR. The deadline is April 15 with an automatic extension to October 15.
When filing jointly, you can file one FBAR together with Form 114a, or file separately, depending on account ownership.
Form 8938 (FATCA)
Form 8938 thresholds for expats filing jointly are $400,000 at year-end or $600,000 at any time during the year.
Common Scenarios for Mixed-Citizenship Couples
Scenario 1: U.S. Citizen Abroad with Stay-at-Home Spouse
File jointly with spouse’s ITIN. Claim FEIE or Foreign Tax Credit on your income. Take the full $31,500 standard deduction. Result: Often $0 U.S. taxes owed.
Scenario 2: Both Spouses Working in a High-Tax Country
File jointly with spouse’s ITIN. Report the combined worldwide income. Apply the Foreign Tax Credit for foreign taxes paid by both spouses. Result: Foreign taxes usually exceed or equal U.S. tax liability.
Scenario 3: Spouse Has Substantial Foreign Income, Low U.S. Tax Rate
Consider filing separately to keep spouse’s foreign income off the U.S. return. Run calculations in both directions to determine which one saves more. Consult with an expat tax professional for complex situations.
What If My Spouse’s ITIN Application Is Rejected?
ITIN applications are sometimes rejected due to:
- Incomplete Form W-7
- Insufficient documentation
- Documents not properly certified
- Expired identification
If rejected, you’ll receive notice CP567 explaining the reason. You can correct the issues and resubmit.
Your Next Steps If You’re Ready to File Jointly
- Gather your spouse’s identity documents (passport is best)
- Complete Form W-7 with your spouse
- Prepare your joint tax return
- Mail Form W-7, your return, and documents together
If you’re unsure which filing status benefits you most:
The choice between filing jointly versus separately depends on your combined income, where you live, and which tax credits and exclusions you qualify for. Running the calculations both ways often reveals thousands of dollars in potential savings.
Our team of expat tax experts has helped over 23,000 Americans living abroad file more than 71,000 tax returns, maintaining a 4.9-star average on TrustPilot. We’ll guide you through every step of the ITIN application process and help you claim every available benefit.
If you’re ready to be matched with a Greenback accountant, click the get started button below. For general questions on expat taxes or working with Greenback, contact our Customer Champions.
Need help getting an ITIN for your spouse or filing without one?
This article is intended for informational purposes only and does not constitute legal or tax advice. Individual tax situations vary, and expats should consult with a qualified tax professional for advice tailored to their specific circumstances.
Related Articles
Filing Status & Marriage:
- When Filing Jointly, Who Is the Primary Taxpayer?
- How to File as a Dual-Status Alien: Forms & Deadlines
ITIN & Tax ID Numbers:
- What is Form W-7: Application for ITIN
- Do I Need an ITIN and How Do I Obtain One?
- How to Check if ITIN Is Expired
- W-9 vs W-8 Tax Forms: Which One Do You Need?
Tax Benefits & Credits:
- Foreign Earned Income Exclusion: How to Save on Taxes Abroad
- Foreign Tax Credit: Complete Guide
- US Expat Tax Deductions and Credits
- What Is Double Taxation and How Can Expats Avoid It?
- FEIE vs FTC: Which Expat Tax Strategy Saves You More Money?
Foreign Account Reporting:
