Should a U.S. taxpayer apply for an ITIN for a spouse living abroad?

Short answer: Yes — many U.S. taxpayers should apply for an ITIN for a spouse living abroad, but it depends on your filing strategy.

✅ When It Makes Sense to Apply for an ITIN

If you are a U.S. citizen or resident alien and your spouse lives outside the U.S. and does not have a Social Security Number (SSN), applying for an Individual Taxpayer Identification Number (ITIN) allows you to:

1. File Married Filing Jointly (MFJ)

This is usually the biggest tax benefit.

By getting your spouse an ITIN, you may:

• Qualify for lower tax brackets
• Claim the standard deduction for MFJ ($29,200 in 2024)
• Become eligible for:
  • Child Tax Credit (if applicable)
  • Additional Child Tax Credit
  • Other family-related credits

📉 In many cases, MFJ results in thousands of dollars in tax savings compared to filing separately.

2. Make a §6013(g) or §6013(h) Election

Applying for an ITIN allows you to elect to treat your nonresident alien spouse as a U.S. tax resident for tax purposes.

This means:

• You file jointly
• You report worldwide income for both spouses

⚠️ Important for your tax planning trabajo:
You may need to:

• Use the Foreign Earned Income Exclusion (FEIE) (Form 2555), or
• Claim the Foreign Tax Credit (FTC) (Form 1116)

…to avoid double taxation on your spouse’s foreign income.

❌ When You Might Not Want an ITIN

You may choose not to apply if:

• Your spouse has significant foreign income, and
• Reporting worldwide income would increase your total U.S. tax liability, or
• You prefer to file Married Filing Separately (MFS)

But keep in mind:

• MFS has higher tax rates
• You lose eligibility for:
  • Earned Income Credit
  • Many education credits
  • Certain deductions and tax benefits

Also:

If you file MFS and your spouse has no SSN or ITIN, you must write “NRA” in the spouse’s SSN field.

🧾 ITIN Application Basics (Form W-7)

To apply:

• Submit Form W-7
• Attach:
  • A valid tax return
  • Proof of identity (usually a passport)

You can apply:

• Through an IRS Certifying Acceptance Agent (CAA)
• At a Taxpayer Assistance Center (TAC)
• By mail (with certified documents)

💡 Pro Tip for Tax Pros

For many immigrant families:

Applying for an ITIN for a nonresident spouse is one of the most overlooked MFJ tax-saving strategies.

It’s a great advisory opportunity for your clients — especially those with children or a single-income household.