Need ITIN for wife even though "Married, filing separately"?

By Alex Oware on 06/24/2015 10:00 PM

Question: I married a nonresident this year and I have to file MFS, because my spouse is not interested in filing jointly, neither is she interested in obtaining an ITIN.  Can I file MFS without spouse SSN or ITIN?


Answer: If you file married filing separately without claiming an exemption for your spouse, you do not need an ITIN. However, you cannot efile your return. You will have to print it and mail it. Write "NRA" in the box for your spouse’s ITIN after printing


In the latest version of Pub 17, the instructions about writing "NRA" in the Social Security field if your spouse is a non-resident alien appears on Page 22

“If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN”


References/Related Topics
Married to Illegal Immigrant - Tax deductions and filing statusMarried in a Foreign Country and U.S. Taxation
Can I Claim Head of Household If Married?

***Disclaimer: I am a tax accountant and a CPA , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**