- Daniel Gray CPA Toronto
If the deceased is not from the walking dead and cannot renew an expired passport, IRS says sorry -
Question to IRS – deceased ITIN applicant with no unexpired ID documentation
A US citizen client who became widowed from her NRA spouse in 2015 is filing her 2016 1040 including an § 6013(g) election for her deceased NRA spouse to join that 1040 and filing with MFJ status in accordance with https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse-treated-as-a-resident that states: If one spouse died…
The deceased’s ITIN application will include substantiation of the death of the individual and exception documentation.
The question arises regarding the combination of at least two other current documentation items listed in the Supporting Documentation Table in Publication 1915 and as identified in the Instructions for Form W-7 (Rev. 9-2016).
Could said deceased NRA spouse obtain an ITIN if his ID (passport, driver’s license) is expired? Without being allowed to submit expired ID, the deceased cannot otherwise produce enough documentation as required to apply for an ITIN. The deceased also obviously cannot renew his ID.
If the deceased cannot apply for an ITIN, how then can he file a 1040 with his wife MFJ?
IRS answer – deceased ITIN applicant with no unexpired ID documentation
Thank you for contacting the ITIN Program Office.
Unfortunately, IRS would not be able to assign an ITIN for the decedent on the basis of expired documentation. The documentation submitted in support of Form W-7 must be current (that is, not expired) at the time the application is submitted.
This is the case regardless of the year of the tax return submitted with the application, as the underlying documentation requirements do not change.
Tax Analyst, ITIN Policy SE: W:CAS:SP:SPB:ITIN 401 W. Peachtree St, NW Mail Stop 97-WI Atlanta, GA 30308