LEGAL ADVICE: The bride, the groom, and the taxman

By Capt. Briana McGarry, Camp Casey Legal CenterOctober 5, 2010

CAMP CASEY, Republic of Korea - Flowers, music, a white dress, and . . . an ITIN' An international tax identification number, better known as the ITIN, is probably the last thing you think of when planning your dream wedding. But if you are marrying someone who is not a U.S. citizen, and your special someone does not have a social security number, and is not able to apply for one, then that person needs to apply for an ITIN.

An ITIN is a number that the Internal Revenue Service uses to identify foreign taxpayers who do not have social security numbers. When filing federal income tax returns, one must include either an ITIN or a social security number. People who need to apply for an ITIN include those filing taxes with the IRS as non-U.S. citizens who earned income in the United States; a foreign national married to a U.S. citizen; or a dependent who is not a U.S. citizen. An ITIN will not authorize someone to visit the U.S., live in the U.S., or work in the U.S. It is not a visa; its only purpose is to allow the IRS to identify taxpayers by number.

If you qualify as someone who can have a social security number, then you must apply for a social security number by using Form SS-5, "Application for a Social Security Card." Citizens and non-citizens with lawful, work-authorized immigration status in the U.S., who plan to work in the U.S., can apply for social security numbers. You can find out if you qualify for a social security number by going to the Web site www.socialsecurity.gov. If you are denied a social security number, you will receive a denial letter from the Social Security Administration. This is your cue to apply for an ITIN.

By now, you are probably wondering, "How do I apply for an ITIN'" The good news is that you really don't have to do much other than go to your local Tax Center to have your federal income taxes filed between January and June. The Tax Center will help you fill out the W-7 ITIN application to submit with your federal income taxes. It is always important to bring any documents with you to the Tax Center if you think they might be helpful in filing your taxes. But with the ITIN, it is especially important to bring your denial letter from the Social Security Administration, proof of your identity, and proof of your foreign citizenship status. Without this information, your ITIN application will be incomplete, which will lead to delays, which means you will have to wait longer to receive your income tax refund, if you are entitled to one. You can only apply for an ITIN by submitting your application with your federal income tax returns.

It could take anywhere from two to six months, but eventually, the IRS will send you a reply letter with your foreign-born spouse's international taxpayer identification number. The staff at your local Tax Center can then use your new ITIN to file your state tax returns. Don't worry about late penalties from filing your state tax returns late. A friendly explanation letter from the Tax Center usually results in the state giving you a pass on late filing fees.

If you have questions about filing taxes, social security, international marriage, or immigration issues, contact your local on-post legal assistance office.

Camp Red Cloud Legal Center: 732-6017

Camp Casey Legal Center: 730-3660

Camp Humphreys Legal Center: 753-8747