It depends on which filing status you are choosing.
If he does not have an SSN or ITIN and you choose to file Married Filing Separate ,you can try typing NRA in as your spouses last name. Make sure you put a check mark in the box that says My spouse is a Non-Resident alien in the My info section. When you get to the end and try to transmit the return, ignore the e-file errors regarding your NRA spouse and select transmit your return. If that does not work you will need to print and mail your return and write NRA (Non Resident Alien) in the space for her SSN. When you print your return, the instructions for mailing your return will be printed on the cover sheet of your return.
If you file as Married Filing Separate, then you would only include your income.
If your spouse chooses to be treated as an US Citizen for tax purposes, and you want to file as Married Filing Joint, you would need to include their worldwide income on your return. If you choose filing jointly, you will need to print and mail your return along with the W-7 and any other required documents to
IRS
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
The benefit to filing as Married Filing Jointly as opposed to separately is that your standard deduction is increased to $31,500 instead of $15,750 and you are not excluded from several of the credits. So depending on your current tax situation and his worldwide income, it may benefit you to include him on your return.
Married Filing Joint versus Separate
If you are maintaining a household for a qualified dependent, and you do not choose to treat your non resident alien spouse as a resident alien, you may be able to file as head of household and then you would not need to include him on your return.
To qualify, you have to meet certain criteria. To file as Head of Household, you have to:
- Pay for more than half of the expenses for a qualifying household
- Be considered unmarried on the last day of the tax year or if married not have lived with your spouse at all for the last 6 months of the year
- Have a qualifying child or dependent
(Edited 3/18/2026 @ 2:58PM PST) @ns-sandul
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