Indian Students: How to Get an ITIN for Your Spouse
If your spouse is in the U.S. on an F2 visa, they are generally not eligible for a Social Security Number (SSN) because they do not have work authorization. However, to file a joint tax return or to claim specific tax benefits under the U.S.-India Tax Treaty, your spouse will need an Individual Taxpayer Identification Number (ITIN).
As you prepare your 2025 tax filing in 2026, obtaining an ITIN is a critical step in maximizing your household refund.
Why Your F2 Spouse Needs an ITIN
Even though the Tax Cuts and Jobs Act (TCJA) suspended personal exemptions through 2025, the One Big Beautiful Bill (OBBB) and the U.S.-India Treaty (Article 21) provide unique reasons for Indian students to get an ITIN for their spouse:
- Married Filing Jointly: If you elect to be treated as a resident for tax purposes (Section 6013(g) election), you need an ITIN to file a joint return and claim the $31,500 standard deduction.
- Spousal Exemption: Under Article 21(2) of the treaty, Indian students may still be able to claim an exemption for a spouse who has no income, provided the spouse has an ITIN.
- Credit for Other Dependents (ODC): You may be eligible for a $500 credit if your spouse qualifies as a dependent.
The Step-by-Step ITIN Application (Form W-7)
The application for an ITIN is done using IRS Form W-7. For 2026, ensure you are using the December 2024 revision of the form.
Step A: Complete Form W-7
- Reason for applying: Most F2 spouses check box e (Spouse of U.S. citizen/resident alien) or box g (Dependent/spouse of a nonresident alien holding a U.S. visa).
- Additional Info: If claiming treaty benefits, you must enter “India” and “Article 21(2)” in the treaty sections.
- Mailing Address: Use your current U.S. residence where you can receive the official ITIN authorization letter.
Step B: Gather Supporting Documents
The IRS requires proof of Identity and Foreign Status.
- The Best Document: A valid, unexpired Indian Passport is the only “stand-alone” document. It proves both identity and foreign status.
- Crucial Detail: Your spouse’s passport must have a U.S. entry stamp. The IRS no longer accepts passports without a date of entry for certain dependents.
Three Ways to Apply in 2026
You generally cannot apply for an ITIN by itself; it must be attached to your federal tax return.
| Method | Process | Pros/Cons |
| 1. Mail to IRS | Mail Form W-7 + Tax Return + Original Passport to Austin, TX. | Risk: You must send the physical original passport away for 8-11 weeks. |
| 2. Certified Acceptance Agent (CAA) | Visit a CAA (like KKCA) who verifies the passport in person. | Best Choice: You keep your original passport; the CAA sends a “Certificate of Accuracy” instead. |
| 3. IRS Assistance Center (TAC) | Schedule an appointment at an IRS office to have the passport verified. | Free but appointments are extremely difficult to get during the 2026 tax season. |
How KKCA Secures Your Status
The ITIN process is notorious for rejections due to minor clerical errors (like using “St.” instead of “Street”). At KKCA, we act as your Certifying Acceptance Agent (CAA):
- No Passport Mailing: We verify your spouse’s Indian passport in person (or via secure video for certain cases), so you never have to mail your only identity document to the IRS.
- W-7 Precision: We ensure the “Reason for Applying” matches your specific treaty claim (Article 21) so the application isn’t rejected.
- Concurrent Filing: We prepare your 1040/1040-NR and the W-7 simultaneously, ensuring the package is “IRS-ready” the moment you sign.
Call to Action
Looking for personalized tax services about your specific tax situation, please contact us. We are here to help you with your specific tax matters.
Frequently Asked Questions (FAQ)
Q: Does an ITIN give my spouse permission to work? A: No. An ITIN is for tax reporting only. It does not grant work authorization or change your spouse’s immigration status.
Q: How long does it take to get the ITIN? A: During the peak 2026 tax season (Jan–April), expect 9 to 11 weeks. Outside of tax season, it usually takes 7 weeks.
Q: My spouse is currently in India. Can I apply for their ITIN? A: No. The spouse must generally be in the U.S. to be claimed on a tax return as a dependent or to file jointly, as their passport must show a U.S. entry stamp.
Q: Does an ITIN expire? A: Yes. If an ITIN is not used on a federal tax return at least once in three consecutive years, it will expire and must be renewed.
Disclaimer
This blog is intended for informational purposes only and does not constitute legal or tax advice. Please consult a qualified U.S. CPA or tax attorney for guidance specific to your situation.