Filing jointly and ITIN issues abroad

Yes, but not automatically — a US citizen can file jointly with a nonresident alien spouse only by making the Section 6013(g) election, which treats the spouse as a US resident for income tax purposes and requires both spouses to sign a statement. The default for a couple with a nonresident alien spouse is married filing separately, and the joint election comes with a catch: both spouses' worldwide income must be reported on the US return, and the election is hard to undo once made. TFX's guide to filing status with a foreign spouse covers how the election works.

Your spouse applies on Form W-7 using reason code (e) for a nonresident spouse included on a joint return, and the application is generally submitted together with the completed joint US return, since a first-time ITIN application usually needs a return attached. Whether your spouse needs one at all depends on your filing choice: joint filing requires an SSN or ITIN for the spouse, while under married filing separately the spouse may not need one if they aren't required to have one. Because the process is on paper and can take about 7 weeks — or 9 to 11 weeks in peak season or when applying from abroad — TFX suggests starting at least 15 weeks before your filing deadline. 

Neither is better across the board — joint filing usually gives a much higher standard deduction ($31,500 vs. $15,750 for 2025, and $32,200 vs. $16,100 for 2026) and wider brackets, but it also puts your spouse's worldwide income on the US return, while married filing separately keeps the spouse's foreign income off it and is simpler to comply with. The right choice depends on how much each spouse earns, how much of that income is foreign, and how much extra compliance you're willing to take on: joint filing can limit treaty positions based on nonresident status and can bring the spouse's foreign accounts into FBAR and FATCA reporting, and separate filing restricts some credits such as the EITC. 

Generally not on their own — the Foreign Earned Income Exclusion is available to US citizens and resident aliens, so a nonresident alien spouse can't claim it unless the joint-filing election treats them as a US resident, and even then they would need to qualify on their own foreign earned income. If you do file jointly, each spouse's income is analyzed separately for exclusion and credit eligibility, and foreign taxes your spouse pays on non-US income may be creditable against US tax. Because this depends on your specific facts, it's worth confirming with a tax professional before relying on it. 

Form W-7 is the IRS application your foreign spouse uses to get an Individual Taxpayer Identification Number (ITIN) — a nine-digit tax processing number for people who have a US tax filing requirement but aren't eligible for a Social Security Number. Your spouse completes it using their name exactly as it appears on their passport and selects reason code (e) as a nonresident spouse included on a joint return; it must be filed on paper, in person, or through a Certifying Acceptance Agent, and it can't be submitted online. TFX's Form W-7 guide for expats explains how to complete and submit it.

An ITIN is a nine-digit number the IRS issues to people with a US tax filing obligation who can't get a Social Security Number, and a foreign spouse needs one when the couple files jointly and the spouse doesn't have an SSN. It's used for federal tax purposes only: it doesn't authorize your spouse to work in the US, grant immigration status, or qualify them for Social Security benefits. If you file married filing separately instead, your spouse may not need an ITIN at all, and you may be able to enter "NRA" in place of their number. TFX's guide to getting an ITIN as a nonresident lists who needs one and why.

Your spouse submits Form W-7 with the joint return and proof of identity and foreign status — a valid foreign passport covers both, and without one they need at least two documents from the IRS-approved list, as originals or copies certified by the issuing agency (notarized copies aren't accepted). For a spouse living abroad, the practical choice is how to handle the passport: mailing the original to the IRS ITIN Operation in Austin risks loss or delay, so most couples abroad use a Certifying Acceptance Agent, who can authenticate the documents so your spouse keeps the passport. An IRS Taxpayer Assistance Center is an option only if your spouse is in the US. 

The IRS charges nothing for your spouse's ITIN — the fee is $0 — but the process around it usually costs something: a Certifying Acceptance Agent typically charges about $150 to $350 (sometimes more outside the US), plus roughly $30 to $80 for international courier and varying fees for document certification. The joint return that accompanies the application is a cost you'd incur anyway if you choose to file jointly, which TFX estimates at roughly $250 to $800 or more depending on complexity, so the question for a couple is whether the benefits of joint filing — such as the higher standard deduction — outweigh these added costs and the extra reporting. 

A Certifying Acceptance Agent is a person or organization authorized to verify your spouse's identity documents for an ITIN application, so they can submit certified copies without mailing their original passport to the IRS. This matters most for couples living abroad, since a passport is something your spouse needs for daily life and travel and sending it by mail carries a risk of loss or delay; a CAA can also help complete Form W-7 correctly. Agents set their own fees, and those outside the US can charge more, so it's worth comparing options in your country. An IRS Taxpayer Assistance Center can verify documents too, but that route is for applicants in the US. 

For a spouse being added to your joint return, generally no — most first-time applicants must attach a federal return to Form W-7, and a missing required return will cause the application to be rejected. The exceptions that let some people apply without a return, such as treaty benefit claims reported on Form 1042-S, third-party withholding reporting, and mortgage interest reporting, mostly cover other situations rather than a spouse joining a joint return, and they require the exception documentation listed in the Form W-7 instructions instead. In practice, that means your spouse's ITIN application and your joint return move together. 

Plan for about 7 weeks in a standard case, and 9 to 11 weeks or longer during tax season (January through April) or when applying from abroad, with mailing from overseas adding roughly 2 to 4 weeks. Because your spouse's ITIN application travels with the joint return, that wait directly affects when you can file jointly, which is why TFX recommends applying at least 15 weeks before your filing deadline; if you're checking on a pending application, you can call the IRS from outside the US after 7 weeks. 

Yes — an ITIN expires if it isn't used on a federal tax return for three consecutive tax years, taking effect on December 31 after the third year of non-use. For couples this is easy to overlook: if you stop including your foreign spouse on your US returns for three years running — for example, after switching filing approaches — their number can lapse and need renewing before you file jointly again. Some older ITINs have also already expired under IRS renewal rules, so check a number you haven't used in a while. 

Your spouse renews by submitting Form W-7 with the renewal box checked, along with updated identification documents, by mail, through a Certifying Acceptance Agent, or at an IRS Taxpayer Assistance Center — and a tax return isn't required unless you're filing one at the same time. If you plan to file jointly, renewing before tax season is the safer approach, since an expired number can hold up your return or refund; couples abroad typically handle this through a CAA in their country so the spouse doesn't have to mail their passport. 

An ITIN gives your spouse the identification number a joint return requires, but it doesn't by itself let you file jointly — you still have to make the Section 6013(g) election, and your spouse needs either an SSN or an ITIN to be included on the joint return. It's also worth knowing what an ITIN doesn't unlock: it's for tax filing only, so credits that require a valid Social Security Number, such as the EITC and the Child Tax Credit for a qualifying child, may still be unavailable. 

An SSN is issued by the Social Security Administration for employment and benefits and never expires, while an ITIN is issued by the IRS for federal tax processing only, doesn't make your spouse eligible for Social Security benefits, and can expire after three years of non-use. For a foreign spouse who can't get an SSN, the ITIN is what lets them appear on a joint return, but the difference now matters for more than paperwork: under the 2025 One Big Beautiful Bill Act, several new deductions and credits require a valid SSN, so a couple relying on an ITIN may not qualify for them.