ITIN number for Brazilian Spouse US Taxes

12/21/23  Has anyone ever had to get an ITIN number for a Brazilian spouse for US taxes purposes to file married, filed jointly? I see there are receiving agents but they cost a lot of money. I saw a reference to a way to certify a foreign passport at a US embassy and that will satisfy the certified copy required to send in with the W7. Anyone have any experience with this?
   

    -@jasonlovesdogs

In 2018 we were in North Carolina for Thanksgiving and tried to get an ITIN for my Brazilian husband.  We were turned away from an IRS office in Raleigh with the information that we couldn't get one for him there, he'd have to send his passport to the IRS to request it, and that we'd get it back ... eventually.  Obviously, a non-starter.  I'm not sure whether that was on the level or just down-home garden variety homophobia, but it may have saved us from a costly mistake.

It's my understanding that his having an ITIN could expose him to income tax liability in the US, even though he's never been a US resident and never plans to become one.  Given his income potential in Brazil, that is not something that we want to risk.  If you have a possibility of the same situation, you might want to discuss it with your US tax advisor before committing to any action.

Since then, I've been filing "Married, Filing Separately" in the US, and we've been filing "Married, Filing Jointly" in Brazil, with no problems at either end.

@abthree Thanks much. Good information.

@jasonlovesdogs No! I married my Brazilian spouse in Maryland and did our taxes jointly for 23 years. She also became an American Citizen. We did not have to do anything extra.

Roddie in Retirement