wife is foreign

Client married a women in France in 2020.

She doesn't have an ss #

They both live in France.

I was going to look into election to not include her income

I guess i have to file separtely..no big deal..they make modest income.

But do i need a tin# for her?

Thank you!

assuming the spouse is a non-resident alien (which we don't know based on the limited facts); the spouse has need for an ITIN. No such election exists as the one you are describing.

i had a scenario like this about 20 years ago and i thought you could elect not to include her income or maybe the election was to include the wife's worldwide income...nevertheless..that was long ago....good info...thank you on getting itin #

§ 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
https://www.law.cornell.edu/cfr/text/26/1.6013-6

Not sure if it is the best idea though with your facts.

Of course you don't have to include her income, if she's an NRA, unless they want to file MFJ. In that case she would need to apply for an ITIN with a W7 form at a certified acceptance agent. Then she has to pay taxes like a US resident.

Otherwise, no need for any election not to include her income. The US citizen spouse just has to file separately, or HOH if they have dependent children. You just write NRA in the TIN number entry.

assuming the spouse is a non-resident alien (which we don't know based on the limited facts); the spouse has need for an ITIN. No such election exists as the one you are describing.

You're wrong, the spouse only needs an ITIN if she wants to file MFJ with him. There is no such election as not declaring NRA spouse's worldwide income, since that is the status quo unless the action of filing a W7 and getting an ITIN has been done. Applying for an ITIN would be an election to be taxed. To not be taxed, no election is needed for an NRA married to US spouse.

assuming the spouse is a non-resident alien (which we don't know based on the limited facts); the spouse has need for an ITIN. No such election exists as the one you are describing.

You're wrong, the spouse only needs an ITIN if she wants to file MFJ with him. There is no such election as not declaring NRA spouse's worldwide income, since that is the status quo unless the action of filing a W7 and getting an ITIN has been done. Applying for an ITIN would be an election to be taxed. To not be taxed, no election is needed for an NRA married to US spouse.

Apologies for typo in my previous reply.