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April 4, 2020 at 5:04 pm
#5075
Guest
Your wife is not subject to us tax nor FACTA / FBAR being that she is not a US citizen or resident.
To get a SSN residency is needed so I guess you either need a US residency application for her at US embassy in China or do it here in the US with HSA but she needs to come.
Also ITINs have a validity of 5 years if not used to pay taxes.