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“올 가을에 한국에서 결혼을 하게되었는데요. 결혼후에 배우자가 미국에 들어오면 배우자비자를 바탕으로 ITIN 번호를 받아야 세금보고때 deduction을 받을 수 있는 것으로 알고 있습니다. “=====>>>>>>>>>It depends; you, with a nonresident alien spouse, can choose to file a tax return jointly with your spouse in Korea, or separately as a single filer.(you can even file your return as single and later amend it as either MFJ or MFS; however, this process is complex so do not file yur return as single) The IRS allows you with a nonresident spouse to treat the spouse as a resident alien, or to file taxes using an unmarried filing status. Using the unmarried filing status , I mean, as married filing separation,you can lower your tax liability, but will prevent you from claiming important tax credits.  UNLESS your spouse in Korea has taxable income that he/she earned in US, she/he doesn’t need to file her/his return with you and you need to file your return as married filing separation; however, to get some credits, you need to file your return as married filing jointly with your spouse in Korea, in this case, your spouse in Korea needs to pay tax on her/his income that she/he earned in Korea as she is subject to US taxes on her income in Korea. At the end of the tax year of 2013,you with a nonresident spouse must choose the unmarried filing status or choose to consider your spouse a resident alien. The unmarried filing status also allows you married to a nonresident to file your tax return using the same tax rate schedules as single taxpayer. You can still use this filing status if your nonresident spouse becomes a resident during the tax year of 2013.


NOTE: If you have an application for a SSN pending, do not file Form W-7for your spouse. You need to complete Form W-7 only if the Social Security Administration  notifies you that a SSN cannot be issued. Once your spouse receives a SSN, he/she must use that number for tax purposes.  It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns.  It is your spouse’s responsibility to notify the IRS so the IRS can combine all of your spouse’s tax records under one identification number.  If your spouse does not notify the IRS when he/she is assigned a SSN, your sposue may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due.  Your sppouse can visit a local IRS office or write a letter explaining that your spouse has now been assigned a SSN and want her//his tax records combined.  She/He needs to include his/her complete name, mailing address, and ITIN along with a copy of hs/her social security card and a copy of the CP 565, Notice of ITIN Assignment, if available.  The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN.  Send your letter to:


배우자 비자를 발급받기 전까지는 ITIN 번호를 신청할 수 없는지. 또 신청할 때는 어디에서 신청을 하며 어떤 서류들이 필요한지 궁금합니다. “=====>>>>>>>>>>>>>Yes you can;you need to use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply(you can download it from the web site and send it to your spouse in Korea and she fills it out and send it back to you  and then you can  mail it to IRS for  your spouse’s ITIN.
 Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342 .Your spouse  who needs an ITIN may be able to secure one from outside the US; your spouse can use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Your spouse needs to attach a valid federal income tax return, unless he/she qualifies for an exception, and include his/her original proof of identity or copies certified by issuing agency and foreign status documents.
http://www.irs.gov/pub/irs-pdf/fw7.pdf

현재 W-2 상에는 dependent가 2로 되어있는데 그럼 이것도 3으로 늘려야 세금환급을 더 받는것인지 궁금합니다. “=========>>Not on your W-2 but on your W-4.You need to contact your employer to discuss withholding allowances on your W4. A Form W4 is known as the Employee's Withholding Allowance Certificate. Your employer is required to give you a W4 to complete upon employment. The W4 helps the employer to determine how much federal income tax to withhold from employee's wages. Consequently, you, as an employee, should indicate your filing status and number of allowances on the W4. Your employer must keep the W4 on file. The IRS gives a specific sum for each allowance, which lowers taxable wages. Therefore, the more allowances you claim on W4, the less federal income tax you are likely to pay. Similarly, the fewer allowances you claims, the more federal income tax you pay and you canbe subject to tax refund.. Claiming too many allowances can cause you to owe the IRS when you file the tax return. Claiming too little can result in her overpaying federal income tax and having to wait until after you file the tax return for a refund. REMEMEBER: your tax refund is not free money; if you usually receive a large refund, it would be wise to look at your deductions you have marked on your W-4 with your employer. If you do receive a large tax refund, you are essentially giving the government a tax-free loan.

만약 세무사를 통해서 ITIN번호라던지 일련의 과정을 하면 수임료가 얼마나 나오는지요?  “=>>>I can’t  tell you about it. It depends. While many accountants specialize in particular sectors, the prices are going to greatly vary depending on which state you’re in, as well as the work load and more.I guess you can do it by yourself as said above.. Please contact a CPA(회계사)/ or IRS EA(세무사) in your local area for more info in detail.