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ITIN application guide

ITIN for a foreign spouse

First decide how you will file. A joint-return election can affect both spouses’ income and tax obligations.

From US$199 · one-time fee in U.S. dollars

Couple reviewing records for a coordinated tax filing
Interview by video callwith a Certifying Acceptance Agent
Checked against IRS.gov, October 3, 20266 min read
Quick answer

A foreign spouse may qualify for an ITIN when filing a federal return or claiming an allowable tax benefit and cannot obtain an SSN. Electing to file jointly with a U.S. citizen or resident spouse can mean treating the non-resident spouse as a U.S. resident for income tax.IRSPub. 519

Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.

Nolly.com pricing

Choose your ITIN plan

Standard

For a first-time ITIN application.

US$199one-time fee
Choose Standard
Does not include preparing a U.S. tax return.

Includes:

  • Form W-7 prepared for you
  • Document review before it goes to the IRS
  • Video interview with a Certifying Acceptance Agent
  • Submission to the IRS
  • Status updates until your ITIN letter arrives
  • Help by email and phone

Priority

Most popular

Standard, plus a dedicated specialist, for US$66 more.

US$265one-time fee
Choose Priority
Does not include preparing a U.S. tax return.

Everything in Standard, plus:

  • A dedicated specialist from start to finish
  • Priority document review
  • Priority replies to your questions

IRS processing time is the same for both.

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On this page0% read
  1. Choose your ITIN plan
  2. A joint-return election is a tax decision
  3. Marriage alone does not establish ITIN eligibility
  4. Prepare your spouse’s identity and return records
  5. Coordinate the W-7 and the tax return
  6. Prepare your spouse application
  7. Questions
  8. Sources
$199 USDStandard, one time. Excludes the tax return.See ITIN pricing
Before you file

A joint-return election is a tax decision

If one spouse is a U.S. citizen or resident and the other is a non-resident at year end, Publication 519 describes an election to treat the non-resident spouse as a resident. It requires a signed statement with the joint return in the year the choice is made. Requesting an ITIN alone does not make this choice.Pub. 519

The choice generally brings both spouses' worldwide income into the U.S. income-tax calculation for the election year. Income earned abroad should therefore be discussed before an application is filed. The election has continuing rules and ways it can end; it is not simply a one-year discount chosen in a checkout.Pub. 519

Compare the filing positions using the actual income records. A foreign spouse with substantial income abroad may face a very different result from a spouse with none. This guide explains the identifier application, while the filing election should be reviewed as part of preparing the return.

Before you file

Marriage alone does not establish ITIN eligibility

The W-7 instructions distinguish a spouse of a U.S. citizen or resident from a spouse of a non-resident visa holder. These application categories have different supporting details. A spouse can also apply under a reason connected with their own return where that is the actual federal tax purpose.IRS

A spouse applying only to be claimed for an allowable benefit must be included on the attached federal return and the appropriate benefit form or schedule. The old idea that every spouse automatically produces a personal exemption is not a basis for an application.IRS

If the spouse already has an SSN or is eligible for one, use the Social Security route instead. The ITIN is not a temporary substitute chosen for convenience. It does not authorize work or change immigration status.IRSIRS

Before you file

Prepare your spouse’s identity and return records

A valid passport is the standalone identity and foreign-status document described in the W-7 instructions. Alternatives require an accepted document combination. Original documents or certified copies from the issuing agency meet the IRS standard; a routine notarized photocopy generally does not.IRS

Names should agree across the return, application and identification. If a renewal involves a legal-name change after marriage, include the supporting name-change record required by the IRS. Do not request a fresh number just because a surname changed.IRS

For the joint-return review, prepare each spouse's income records as well as identification. The signed election statement, where required, needs the information specified in Publication 519. The marriage document and income evidence answer different questions and should not be treated as interchangeable.Pub. 519

Before you file

Coordinate the W-7 and the tax return

A first-time W-7 normally travels with the federal return unless a listed exception applies. A spouse's application should not be sent as an unrelated standalone request when the return is the qualifying reason. Attach it to the front of the return as instructed.IRS

If both spouses or dependent children need ITINs for that return, attach all applications to the same return. Keep a copy of the completed package and the income records used to prepare it. The IRS handles the ITIN application before processing the attached return.IRS

Nolly.com's interview is a live video call. No mailing your original passport to the IRS. Our Standard ITIN application is US$199 and excludes preparation of the U.S. tax return. Non-resident return preparation starts from US$199; the return needed for a resident election should be confirmed before selecting a service.

How to proceed

Prepare your spouse application

  1. 1

    Choose the filing position

    Review whether a joint-return election applies and what income it includes.Pub. 519

  2. 2

    Confirm the identifier

    Use an existing SSN; apply for an ITIN only where eligible.IRS

  3. 3

    Match names and documents

    Prepare identity evidence and any required name-change record.IRSIRS

  4. 4

    Attach the correct return

    Include the election statement where required and all associated W-7 forms.Pub. 519IRS

Questions

Your questions answered

No. The identifier application and any resident-treatment election are separate decisions.Pub. 519IRS

Generally, the choice requires reporting both spouses' worldwide income. Review Publication 519 before making it.Pub. 519

Generally no. The non-resident return does not allow joint filing; a qualifying resident-treatment election changes the return position.IRSPub. 519

No. Standard ITIN applications cost US$199 and exclude the U.S. tax return.

More questions? See the full Nolly.com FAQ.

Sources

How we checked this

Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.

Proof Nolly.com is on the IRS list
Excerpt of the IRS page Acceptance agents - Canada showing Nolly Services Inc d/b/a Nolly.com, 265 Rimrock Road, Suite 201, Toronto

Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.

Pages used
  1. Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
  2. Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
  3. Publication 519, U.S. Tax Guide for Alienshttps://www.irs.gov/publications/p519
  4. Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
  5. How to renew an ITINhttps://www.irs.gov/tin/itin/how-to-renew-an-itin

Checked against IRS.gov on October 3, 2026. General information, not tax advice.

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