I've read through 20 pages of the forum and can't find anything pertaining specifically to the application for an individual taxpayer id number (ITIN). I've always done my own taxes but I'm at a loss here so I'm hoping someone can help!
Basically, I was married in May of 2010, worked in the US until June 2010, moved to the UK in Sept '10 and began working here in Nov '10. Because I make payments on my student loans I think I can get a larger refund if I file married/jointly rather than married/separately. Also we'd like to move to the US in 5-10 years and I've read that this status is looked upon favorably by the feds. Neither my husband (who is self-employed) nor I make a lot of money so we are well below the threshold. He is a UKC who has never lived or worked in the US. I understand we need to apply for a ITIN for him before we can file jointly. My questions are related to the application and the documents required to send with it.
(
http://www.irs.gov/individuals/article/0,,id=222209,00.html)
According to the IRS website, one must "Attach a valid federal income tax return, unless you qualify for an exception, and include your original, notarized, or certified proof of identity and foreign status documents."
As a NRA my husband isn't required to file a US tax return so does he qualify for an exception? Or am I supposed to provide a copy of
my most recent return with the application? The form itself is fairly straightforward but I am confused about what I need to send along with it. Any help will be much appreciated!
Cheers,
Natalya
