ITIN for Spouse: How to Apply for a Nonresident Alien or Foreign Spouse

Learn when an ITIN for spouse is required, how to apply with Form W-7, what documents are required, and how joint filing can help.

If you’re a U.S. citizen or resident married to someone from another country, tax season can get a littl—what’s the word again? Tricky. All of a sudden, it’s not just about filing your own return, it’s about figuring out how to include your spouse, especially when they don’t have a Social Security Number (SSN).

That’s exactly where the ITIN for Spouse steps in.

It’s what lets your nonresident or foreign spouse be part of your U.S. tax return legally. Whether you’re filing jointly or simply claiming them as a dependent.

Let’s break it down in plain simple words.

What Is an ITIN for Spouse and Who Needs It?

Think of an ITIN (Individual Taxpayer Identification Number) as the IRS’s way of identifying people who need to file U.S. taxes but aren’t eligible for a Social Security Number, or SSN.

When it comes to spouses, here’s the basic rule of thumb:

If your spouse doesn’t qualify for an SSN but you plan to file a joint tax return, they’ll need an ITIN.
Even if you’re filing separately, certain tax credits or requirements may still call for your spouse to have one. In short, if taxes bring both your names into the picture, the IRS needs both numbers to match the story.

When Does a Foreign or Nonresident Spouse Need an ITIN?

The answer is not quite a brief one. So, let’s break down the common situations where applying for an ITIN for spouse is necessary:

1. You’re Married to a Nonresident Alien and Filing Jointly

You can elect to treat your spouse as a U.S. resident for tax purposes and file a joint return. It often leads to better tax rates and credits, but your spouse must first have an ITIN.

2. You’re Filing Separately but Want to List Your Spouse on Your Return

Even if your spouse has no U.S. income, the IRS still needs an identifier for them. That’s where the ITIN fits in.

3. Your Spouse Owns U.S. Assets or Has U.S.-Based Income

Maybe your spouse receives rent from a property or earns through a partnership. They’ll need an ITIN to report that income properly.

4. You’re Claiming a Tax Credit That Requires Spousal Information

For example, claiming certain dependent or education-related credits. Without an ITIN, the IRS can’t process those sections of your return.

ITIN for Spouse: Eligibility at a Glance

Spouse’s Situation	Need ITIN?
Nonresident alien married to U.S. citizen or resident	Yes
Spouse has no SSN but is being claimed on U.S. return	Yes
Spouse has U.S. income or owns property in the U.S.	Yes
Spouse already has a valid SSN	No
Spouse not listed on your U.S. tax return	No

Tax Benefits of Getting an ITIN for Your Spouse

So, why go through the process at all? Because it can literally pay off.

Here’s how:

Joint filing benefits: Lower overall tax rate and possible eligibility for more credits.
Access to tax refunds: Without an ITIN, your spouse’s share might delay or block your refund.
Proof of marital status: An ITIN helps formalize your tax relationship in the U.S. system.
Compliance peace of mind: Keeps you on the right side of IRS regulations.

How to Apply for an ITIN for Spouse (Step-by-Step)

Getting an ITIN for a nonresident alien spouse is mostly paperwork — but the order matters.

Step 1: Fill Out Form W-7

You’ll need to complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number).

In the reason section, your spouse will select:

“E — Spouse of U.S. citizen/resident alien.”

You’ll include your name and SSN on the same form.

Step 2: Prepare Supporting Documents

Your spouse will need to provide original or certified copies of identification. Common examples:

Valid passport (most accepted option)
Visa (if applicable)
Foreign ID card or national identity card
Marriage certificate (recommended to support the spousal link)

If you’re mailing, never send the original passport. A Certified Acceptance Agent (CAA) can verify it instead.

Step 3: Attach the Tax Return

If you’re applying for an ITIN for the first time, attach your federal tax return to the W-7.

This shows the IRS exactly how your spouse’s information fits into your filing.

Step 4: Submit the Application

You have three ways to submit your ITIN for spouse application:

By mail: send it to the IRS address listed on the W-7 form.
Through a Certified Acceptance Agent (CAA): fastest and safest option.
In person: at an IRS Taxpayer Assistance Center (U.S. only).

Step 5: Wait for IRS Approval

Processing takes around 7–11 weeks (longer if you’re applying from outside the U.S.).

Once approved, your spouse will receive an official ITIN letter from the IRS.

Common Mistakes to Avoid When Applying for Spouse ITIN

Sending photocopies instead of certified documents.
Forgetting to check “Spouse of a U.S. Citizen/Resident” on Form W-7.
Not attaching your tax return.
Using an expired passport or incomplete marriage proof.
Mismatched details (like spelling or birth dates between W-7 and tax return).

Quick Tips Before You Apply

If you’re unsure whether your foreign spouse needs an ITIN, talk to a Certified Acceptance Agent. It’s free to check before applying. And definitely wise.
Keep your marriage certificate and passport copies handy. The IRS may ask for proof of the relationship.
Always use the latest Form W-7 from IRS.gov; outdated versions can delay processing.

Business Globalizer: Making Spouse ITIN Applications Easy

If you’re married to a nonresident or foreign spouse, getting everything right the first time can feel tricky. That’s where Business Globalizer steps in.

Our IRS Certified Acceptance Agent (CAA) personally verifies your spouse’s documents, prepares the Form W-7, attaches the correct proof, and ensures everything matches IRS standards.

No mailing original passports, no rejected applications. Just accurate, legal, and smooth processing. Whether your spouse is applying for the first time or renewing an old ITIN, we make the process clear and worry-free.

Closing It Out

Filing taxes across borders doesn’t have to feel like a puzzle.

Getting an ITIN for a spouse simply means bringing your partner into the U.S. tax picture. With proper legal and confidence.

Whether you’re filing jointly, claiming credits, or setting up a business together, that small nine-digit number keeps everything in order.

And if you’d rather not wrestle with forms, Business Globalizer is always ready to help you get it right. From paperwork to approval.

Frequently Asked Questions: ITIN for Spouse

Does my spouse need an ITIN?

Answer: Yes. If your spouse doesn’t have a Social Security Number and you’re filing a U.S. tax return that very much includes them, whether jointly or separately, they’ll need an ITIN so the IRS can recognize or identify them on your return.

Can a U.S. citizen file jointly with a nonresident alien spouse?

Answer: Yes, absolutely, you can. The IRS allows you to treat your nonresident spouse as a U.S. resident for tax purposes. You just need to get them an ITIN first so you can file together.

How can I apply for an ITIN for my spouse?

Answer: Just go ahead. Fill out Form W-7, mark the option that says “Spouse of U.S. citizen/resident,” attach your tax return and your spouse’s certified ID, and send it to the IRS. You can also use a Certified Acceptance Agent if you’d rather have someone handle it for you.

Can a dependent have an ITIN?

Answer: Yes. Dependents who can’t get an SSN but need to be listed on your U.S. tax return can apply for an ITIN.

Can I claim my wife as a dependent if she is not a U.S. citizen?

Answer: Sometimes. If your spouse has no income and meets the IRS rules, you can claim them, but they’ll need an ITIN first.

What’s the difference between ITIN and SSN for a spouse?

Answer: To tell the differences between an SSN and ITIN: An SSN allows someone to work in the U.S., while an ITIN is only for tax reporting and identification, it doesn’t authorize employment.