Need ITIN for Wife Even Though “Married Filing Separately”?

Need ITIN for Wife Even Though “Married Filing Separately”?

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 , you’re not required to have an ITIN or SSN for your Non-Resident or Foreign spouse.  However, you may not be able to efile your return.

You will have to print and mail it. Write “NRA” in the space for your spouse’s SSN.

NOTE: Other tax preparation software’s may allow you to efile these type of returns, you may want to explore those options before mailing.

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 status

Married 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**

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