Can someone explain what you mean when you say "you do not need to apply for an ITIN if you do not claim an exemption"? What do you mean by exemption? Also, if you write "NRA" do you have to submit proof of your nonresident alien spouse's NRA tax status (such as evidence of substantial presence test or no US income)?
Finally, do you know if it's generally OK to write NRA on state tax returns as well? Obviously, it could vary state by state, but I'm curious about people's opinions as to general practice.
