Very confused about ITIN...

I am a US citizen married to a UK citizen.  We live in the UK.  I am filing as "married filing separately" for 2003 (since we got married in 2003).  

I am trying to figure out if my husband needs an ITIN.  I've read that he doesn't need an ITIN because he doesn't need to file a US return and because I'm not claiming any of his income.  Is this correct?

If so, what do I put in the blank asking for his ITIN?  On page 20 of the 1040A instructions, it says that non-resident spouses must have an ITIN and I've read elsewhere on the IRS site that returns will not be processed if the space is left blank or has "non-resident alien" written in it.  Ugh.  I'm confused.

If we DO need an ITIN, is it possible to send the W-7 with the proper documentation ALONG with my 2003 return?  On the IRS site, it says that we can do this, so long as we send them to the Philadelphia service center.  I just want to make sure this is correct...

:-/

I'd be interested in this answer too as I've always just written 'non-resident alien' in there anyway.  

I had once read somewhere else that when filing as "married filing separately", your spouse didn't need the ITIN...only for joint filing but have never seen it confirmed elsewhere.

I hope this is fine as my husband is extremely firm in his stance that he should not have to apply to the US Gov for anything as he is not american nor living in america....which I don't really blame him.  Especially since I do not owe any US taxes.

Fingers crossed that this is correct....  :-/

Lynne,

Have you ever had a problem with writing "non-resident alien" in the space?  And do you usually get a refund? (I'm hoping for a refund and really don't want to have to deal with a returned return (!) if I fill it out incorrectly!)...

Your husband will not need an ITIN if you are filing as "married filing separately" and not claiming his personal exemption on your return. In this case you will need to put NRA (Non-resident alien) where the form asks for his SSN.

Helen

Lynne,

Have you ever had a problem with writing "non-resident alien" in the space?  And do you usually get a refund? (I'm hoping for a refund and really don't want to have to deal with a returned return (!) if I fill it out incorrectly!)...

I haven't had any returned as yet but I can only imagine how slow a "returned application" may take.  Unfortunately, my move was in December 2000 and I wasn't married in that tax year so I did get my refund....plus that great Bush refund.    

So taking into consideration the ban on working until I was married or 6 months, my next tax return was as married filing separately---there was no way I'd get a refund since I paid no US taxes that year or earned any US funds.  This is why I'd hate to have my returns sent back for such a minor detail as not including an ITIN that makes no change to my tax status.

I'm sure Helen will sort this out soon as I'm trying to get into that tax preparation mindset....although I'll probably wind up doing it at the end of May anyway!  

Thanks Helen.  That's great news (and one less form to fill out!).

Good luck with your taxes, Lynne.

when you say not claiming your hubbys personal exemption does that mean leaving 6b blank on 1040...thnx

This means putting your spouse name and "NRA" on line 3 of page 1 of 1040 (for 2003 tax year). put an X on 6a, and claim only one exemption on the return.