Filing Jointly (MFJ) with a Nonresident Spouse + ITIN Application — Document Checklist

To file a joint return (Married Filing Jointly) with your nonresident spouse and apply for her ITIN at the same time, you must mail the following 5 core items together to the IRS in a single package. E-filing is not available in this situation.

Here is the detailed checklist.

Joint Return + ITIN Application Document Checklist

1. Form W-7 (ITIN Application)

• Purpose: To apply for an Individual Taxpayer Identification Number for your wife.
• Key points:

- The reason for applying is generally box "e" — "Spouse of U.S. citizen/resident alien." - Must be signed and dated by your wife in her own handwriting.

2. Proof of Identity and Foreign Status for the Spouse

• Purpose: To support the Form W-7 application by establishing your wife's identity and her status as a non-U.S. resident.
• Document requirements:

- The most common — and the only single document that proves both identity and foreign status — is a passport. - A scanned copy or a clear photo of the passport.

3. Form 1040 (U.S. Individual Income Tax Return) and Related Schedules

• Purpose: Your joint annual federal tax return.
• Your SSN and name (also needed to complete the W-7).
• Key points:

- Filing Status: select Married Filing Jointly. - In the spouse's SSN/ITIN field, write "Applied For" (since the ITIN is pending). - Must be signed and dated by both you and your wife. - Include all applicable schedules (e.g., Schedule 1, 2, 3, Schedule B, C, D, etc., depending on your income types).

4. Section 6013(g) Election Statement (Joint-Filing Election Letter)

• Purpose: A formal statement to the IRS electing to treat the nonresident spouse as a U.S. resident for tax purposes.

Download template: 6013(g) Election Statement.pdf

• Content requirements (must be in English):

- A declaration that, on the last day of the tax year, one spouse was a U.S. citizen/resident and the other was not, and that you both elect to be treated as U.S. residents for the entire tax year. - Both spouses' full names, address, and taxpayer identification numbers (write "Applied For" for your wife). - Must be signed in original handwriting by both spouses.

5. Income Documents (W-2 / 1099, etc.)

• Purpose: To substantiate the income amounts reported on Form 1040.
• Document requirements:

- If you have a U.S. employer or payer that issued you a Form W-2 or 1099, attach it behind the tax return.

How We Help: CAA Certifies the Passport, Issues Form W-7 COA, and Mails the Package to the IRS

The IRS has a preferred assembly order for tax returns filed together with a W-7. Stack the documents in the envelope in the following order:

1. On top: Form W-7
2. Second: Your wife's original passport, or the CAA certification package (Form W-7 COA + passport copy)
3. Third: Form 1040 (signed by both spouses) and all related Schedules
4. Fourth: The Section 6013(g) Election Statement
5. At the bottom: W-2, 1099, or other income documents

Processing Time and What Happens Next

• ITIN review: The IRS generally takes 7–11 weeks (longer during tax season, Jan 15 – Apr 30).
• CP565 notice: Once the ITIN is issued, the CP565 assignment notice is mailed to the U.S. address you provided.
• Refund: Form 1040 only enters the processing queue after the ITIN is issued, so any refund will be delayed accordingly.
• Return of original documents: When the original passport is mailed in, the IRS typically returns it by registered mail within 60 days. Using a CAA avoids this risk entirely.

What We (an IRS-Authorized CAA) Can Do for You

1. Remotely verify your spouse's passport and issue Form W-7 COA — no need to mail the passport.
2. Review the W-7, Form 1040, and 6013(g) election statement for completeness and proper signatures.
3. Assemble the entire package in the IRS-preferred order and mail it on your behalf with tracking.
4. Follow up after the ITIN is issued, including the CP565 notice.

Ready to start? Apply with us →